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ESTATE OF LUCEY v. COMMISSIONER

Docket No. 17810.

13 T.C. 1010 (1949)

THE ESTATE OF MRS. MATNEY DYER LUCEY, DECEASED, L. R. MUNGER, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 20, 1949.

Attorney(s) appearing for the Case

Sam G. Winstead, Esq., for the petitioner.

J. Frost Walker, Esq., and Allen T. Akin, Esq., for the respondent.

This proceeding involves a deficiency in the Federal estate tax liability of the estate of Matney Dyer Lucey, in the amount of $64,799.33. The questions to be determined are: (1) Whether the Commissioner erred by including in the gross value of the decedent's estate the amount of $142,971.01 representing one-half of the increase in the surplus account of the Lucey Petroleum Co. attributable to ordinary earnings during the time the decedent was married to J. F. Lucey, as adjusted...

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