ESTATE OF STOWERS v. COMMISSIONER

Docket No. 32090.

14 T.C.M. 1083 (1955)

T.C. Memo. 1955-277

Estate of Mary A. Stowers, Deceased, National Bank of Commerce, Executor v. Commissioner.

United States Tax Court.

Filed October 14, 1955.


Attorney(s) appearing for the Case

R. N. Gresham, Esq., 1603 Alamo National Building, San Antonio, Tex., for the petitioner. E. G. Sievers, Esq., for the respondent.


Memorandum Findings of fact and Opinion

Respondent determined an estate tax deficiency of $808,233.73. The sole contested issue is the value of certain real property belonging to decedent's estate.

Findings of Fact

The stipulated facts are found accordingly.

The decedent, Mary A. Stowers, was a resident of San Antonio, Texas, and died testate on July 24, 1946.

The estate tax return was filed on October 24, 1947, with the collector...

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