ESTATE OF STRAUS v. COMMISSIONER

Docket No. 16305.

8 T.C.M. 442 (1949)

Estate of Samuel H. Straus, Deceased, Corinne S. Shott, Executrix v. Commissioner.

United States Tax Court.

Entered May 6, 1949.


Attorney(s) appearing for the Case

Frank E. Wood, Sr., Esq., and Frank E. Wood, Jr., Esq., both of Traction Bldg., Cincinnati, Ohio, for the petitioner. Walter W. Kerr, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in estate tax of $11,383.59 against the Estate of Samuel H. Straus.1 Only part of this deficiency is contested by petitioner. By amended answer, respondent has sought to increase the deficiency from $11,383.59 to $12,204.35, and the adjustment causing the increase is conceded by petitioner.

The sole issue...

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