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ESTATE OF DEVEREUX v. COMMISSIONER

Docket No. 13016.

7 T.C.M. 748 (1948)

Estate of Virginia Evans Devereux, deceased, Walter Evans Devereux, Helen Z. M. Rodgers and Cecil B. Wiener, Executors v. Commissioner.

United States Tax Court.

Entered October 18, 1948.

Attorney(s) appearing for the Case

Ralph M. Andrews, Esq., and Helen Z. M. Rodgers, for the petitioner. J. Frost Walker, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

The Commissioner determined a deficiency of $26,113.12 in the income tax of petitioner for the calendar year 1944. The deficiency resulted from a reduction by the Commissioner in the basis returned by petitioner for computation of capital gain on the sale in 1944 of an undivided one-half interest in fee in certain improved real property located at 554-562 Main Street, Buffalo, New York. The parties agree...

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