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ESTATE OF LEVY v. COMMISSIONER

Docket No. 19635.

17 T.C. 728 (1951)

ESTATE OF HETTY B. LEVY, DECEASED, MIRIAM MAYER AND MAURICE M. FIERMAN, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 30, 1951.

Attorney(s) appearing for the Case

Harry T. Devine, Esq., for the petitioner.

W. Morgan Hunter, Esq., for the respondent.

The respondent determined a deficiency in the individual income tax of the petitioner's decedent for the year 1945 in the amount of $1,844.38. In the notice of deficiency he also denied the contention of the decedent that the basis of stock acquired by the decedent by gift and sold by her in 1945 should be increased on account of Federal estate tax paid by the decedent in 1946 on the estate of the donor of the stock. A refund claim...

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