ESTATE OF DOYLE v. COMMISSIONER

Docket No. 70414.

32 T.C. 1209 (1959)

ESTATE OF MICHAEL A. DOYLE, DECD., LAWRENCE A. DOYLE, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 18, 1959.


Attorney(s) appearing for the Case

Richard H. Valentine, Esq., for the petitioner.

Sheldon Seevak, Esq., for the respondent.


OPINION.

RAUM, Judge:

The Commissioner determined a deficiency in estate tax in the amount of $9,769.71, with respect to the estate of Michael A. Doyle, Sr. Of the various adjustments resulting in that deficiency only three are now in dispute. They present the question whether there should be included in the decedent's gross estate: (a) $7,305.95 of a larger amount on deposit at the date of the decedent's death in the Morris County Savings Bank in...

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