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ESTATE OF LEONI v. COMMISSIONER

Docket No. 15167.

7 T.C.M. 759 (1948)

Estate of Paul G. Leoni, Deceased, Nelly Leoni, Executrix v. Commissioner.

United States Tax Court.

Entered October 20, 1948.

Attorney(s) appearing for the Case

Hope Root, Esq., Ingraham Bldg., Miami, Fla., for the petitioner. Edward L. Potter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

This proceeding involves estate tax liability in the amount of $18.416.70.

The issues are:

1. Whether the respondent erred in including in decedent's estate the entire value of the house and furnishings situate on Palm Island, Miami Beach, Florida.

2. Whether the respondent properly included in decedent's estate the value of six shares of the common stock of E. I. duPont de Nemours...

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