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ESTATE OF GUENZEL v. COMMISSIONER

Docket No. 59370.

28 T.C. 59 (1957)

ESTATE OF CARL J. GUENZEL, DECEASED, ERNEST USHER GUENZEL AND CARL STANLEY GUENZEL, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 17, 1957.

Attorney(s) appearing for the Case

Robert C. Guenzel, Esq., and Philip G. Johnson, C. P. A., for the petitioner.

George E. Adams, Jr., Esq., for the respondent.

OPINION.

MULRONEY, Judge:

Respondent determined a deficiency in estate tax of the Estate of Carl J. Guenzel in the amount of $32,646.05. Carl J. Guenzel died on March 18, 1951, a resident of Lincoln, Nebraska. His estate was probated in Lincoln and the executors filed their estate tax return on June 16, 1952, with the district director of internal revenue for the district of Nebraska. Respondent determined that decedent had transferred properties...

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