ESTATE OF HODGDON v. COMMISSIONER

Docket No. 33828.

11 T.C.M. 898 (1952)

Estate of Frederick C. Hodgdon, Deceased, the New York Trust Company, One of the Executors of Said Estate v. Commissioner.

United States Tax Court.

Entered August 25, 1952.


Attorney(s) appearing for the Case

William A. Pallme, Esq., 52 William St., New York, N. Y., for the petitioner. Robert J. McDonough, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

Petitioner seeks redetermination of a deficiency in estate tax of $8,817.74. Certain issues have been settled between the parties. The issues remaining are: (1) Whether certain household furniture and silverware is properly includible in decedent's gross estate; (2) whether a claimed deduction for support of decedent's widow is allowable in full under section 812 (b) (5); and (3) what amount of indebtedness...

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