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ESTATE OF BRANDT v. COMMISSIONER

Docket Nos. 17440, 19800, 19801, 19802, 19803, 19804, and 19805.

8 T.C.M. 820 (1949)

Estate of Arthur J. Brandt, Deceased, Glenn C. Gillespie and Lucile M. Brandt, Executors, et al. v. Commissioner.

United States Tax Court.

Entered August 31, 1949.

Attorney(s) appearing for the Case

R. M. O'Hara, Esq., Harry A. Smith, C. P. A., 1126 Dime Bldg., Detroit 26, Mich., and William F. Robinson, Esq., for the petitioners. Wesley A. Dierberger, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

By this proceeding petitioners challenge respondent's determination of a deficiency in estate tax in the amount of $74,237.42. This deficiency results in part from respondent's action in increasing the fair market value of property in the estate by the amount of $96,544.45; and in including in the estate the cash balances in three bank accounts, and the value of a one-fourth interest in a partnership...

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