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ESTATE OF WATSON v. COMMISSIONER

Docket No. 10406.

7 T.C.M. 74 (1948)

Estate of Kellar E. Watson, Sr., Deceased, Kellar E. Watson, Jr., Executor v. Commissioner.

United States Tax Court.

Entered February 18, 1948.

Attorney(s) appearing for the Case

Joseph D. Brady, Esq., and Stanley C. Anderson, Esq., 433 So. Spring St., Los Angeles 13, Calif., for the petitioner. E. A. Tonjes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined a deficiency in estate tax of $3,154.74 against the estate of Kellar E. Watson, Sr., hereinafter referred to as decedent.

The value of decedent's interest, at the time of his death, in a partnership business — a retail drug store — of which his son was the other partner, is the sole litigated issue.

Some of the facts have been stipulated.

Findings...

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