ESTATE OF GOLDBLATT v. COMMISSIONER

Docket No. 23468.

16 T.C. 204 (1951)

ESTATE OF EMIL M. GOLDBLATT, DECEASED, RUTH A. GOLDBLATT, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 26, 1951.


Attorney(s) appearing for the Case

Samuel F. Frank, Esq., and Robert A. Berner, C. P. A., for the petitioner.

Rigmor O. Carlsen, Esq., for the respondent.


The Commissioner has determined a deficiency of $34,886.22 in estate tax. The adjustments upon which the deficiency is based were explained in the deficiency notice, as follows:

                                                       Tentatively
            Schedule D                     Returned    Determined    Determined

Item 25—Annuity policy  #1,154,577 ---   $13,198.46    $20,117.58   $24,876.93
Item 35—...

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