ESTATE OF POTTER v. COMMISSIONER

Docket No. 9134.

7 T.C.M. 240 (1948)

Estate of Justin Potter, Jr., Justin Potter, Administrator v. Commissioner.

United States Tax Court.

Entered April 27, 1948.


Attorney(s) appearing for the Case

James W. Allen, C. P. A., 1018 Third Nat'l Bank Bldg., Nashville 3, Tenn., for the petitioner. S. Earl Heilman, Esq., for the respondent.


Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined a deficiency in estate taxes of decedent in the amount of $19,126.31. Various matters have been settled by agreement of the parties and effect will be given to such agreements in the recomputation consequent hereon. These matters include inheritance taxes paid on December 9, 1942, in the amount of $5,698.33 and an item of attorney fees involved in conducting these proceedings. The only matters...

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