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ESTATE OF MESSING v. COMMISSIONER

Docket No. 16770.

7 T.C.M. 568 (1948)

Estate of Jack Messing, Deceased, Ruth Messing, Executrix v. Commissioner.

United States Tax Court.

Entered August 18, 1948.

Attorney(s) appearing for the Case

Walter E. Godfrey, Esq., 42 Broadway, New York, N. Y., for the petitioner. John J. Madden, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in the estate tax of petitioner estate in the sum of $4,835.65. That part of the deficiency is here in issue which results from respondent's determination that "the bonus received by the estate [in the amount of $24,000] from decedent's employer is included in the gross estate under the provisions of section 811 of the Internal Revenue Code...

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