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ESTATE OF BEGGS v. COMMISSIONER

Docket No. 17343.

13 T.C. 131 (1949)

ESTATE OF ELEANOR HUGHES BEGGS, MELLON NATIONAL BANK AND TRUST COMPANY, SUCCESSOR BY MERGER AND CONSOLIDATION TO THE UNION TRUST COMPANY OF PITTSBURGH, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 25, 1949.

Attorney(s) appearing for the Case

Norman D. Keller, Esq., for the petitioner.

George C. Lea, Esq., for the respondent.

The Commissioner has determined a deficiency in the estate tax of the estate of Eleanor Hughes Beggs, deceased, in the amount of $2,551.46. The deficiency results from several adjustments made by the Commissioner in the estate tax return filed by the executor of the estate. Only one of these adjustments is contested, namely, the addition to decedent's gross estate of $10,000 which represented a claim against the estate of her husband, Joseph P. Beggs. This adjustment was...

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