ESTATE OF VOGEL v. COMMISSIONER

Docket No. 57535.

30 T.C. 125 (1958)

ESTATE OF J. LESLIE VOGEL, ROBERT G. PARTRIDGE AND ELIZABETH S. VOGEL, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 28, 1958.


Attorney(s) appearing for the Case

Grant G. Calhoun, Esq., for the petitioner.

Aaron S. Resnik, Esq., for the respondent.


The respondent determined a deficiency in Federal estate tax for the Estate of J. Leslie Vogel in the amount of $29,601.88.

Two basic issues are presented. The first, whether respondent properly included in decedent's gross estate as community property the assets standing in the name of decedent and in the name of Elizabeth Vogel.

The second issue is whether respondent correctly reduced a deduction for the allowance...

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