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ESTATE OF SOCHALSKI v. COMMISSIONER

Docket No. 45299.

14 T.C.M. 72 (1955)

T.C. Memo. 1955-19

Estate of Stanley T. Sochalski, Marie Sochalski, Executrix v. Commissioner.

United States Tax Court.

Filed January 28, 1955.

Attorney(s) appearing for the Case

Anthony L. Lutomski, Esq., 2316 Guardian Building, Detroit, Mich., for the petitioner. Peter K. Nevitt, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency of $4,476.82 in estate tax and a 25 per cent addition to tax for failure to file a timely return. The issues are (1) the fair market value of certain properties owned by decedent at the time of his death, (2) whether payment of decedent's unpaid pledge to a charity entitles his estate to a deduction in determining the value of the net estate, and (3) whether petitioner's failure to file a...

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