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ESTATE OF GOWDY v. COMMISSIONER

Docket No. 37121.

21 T.C. 219 (1953)

ESTATE OF MARY GOWDY, M. LOUISE COLLINS, ADMINISTRATRIX C.T.A., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 18, 1953.

Attorney(s) appearing for the Case

Daniel J. Triggs, Esq., for the petitioner.

Nathan M. Silverstein, Esq., for the respondent.

OPINION.

TIETJENS, Judge:

The respondent determined a deficiency of $1,624.12 in estate tax. Several issues have been stipulated and the single issue left for decision is whether certain United States savings bonds, Series G, are to be included in the gross estate at their par value, as determined by the respondent, or at their redemption value as of the date of death. Agreement on the other issues can be reflected in a Rule 50 computation. All the...

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