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ESTATE OF DWIGHT v. COMMISSIONER

Docket No. 25873.

17 T.C. 1317 (1952)

ESTATE OF ARTHUR S. DWIGHT, DECEASED, BARBARA CHAPIN HAMBY AND JOSEPH C. BENSON, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 15, 1952.

Attorney(s) appearing for the Case

Dana R. Koons, Esq., and George J. Schaefer, Esq., for the petitioners.

William A. Schmitt, Esq., for the respondent.

The respondent determined against the petitioner an estate tax deficiency in the amount of $257,496.38. Since the mailing of the deficiency notice and the filing of the petition, the petitioner has paid the respondent the sum of $173,147.44 and now asserts that it has made an overpayment in the amount of tax of at least $163,618.32. Petitioner contests those adjustments made by respondent whereby he increased the value of the gross...

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