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ESTATE OF SELLS v. COMMISSIONER

Docket No. 12641.

10 T.C. 692 (1948)

ESTATE OF ANNIE SELLS, DECEASED, G. M. SELLS AND T. D. SELLS, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 27, 1948.

Attorney(s) appearing for the Case

Irl F. Kennerly, Esq., for the petitioner.

D. Louis Bergeron, Esq., for the respondent.

This proceeding is for a redetermination of a deficiency of $5,777.44 in estate tax. As shown in the statement attached to the deficiency notice, the deficiency is the result of three adjustments, to the net estate, as follows:

Addition to value of real estate ------------------------   $12,000.00
Addition to value of stocks and bonds -------------------    16,368.75
Decrease in deduction for charitable bequests -----------    22,125.00
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