ESTATE OF LEVENSON v. COMMISSIONER

Docket No. 69569.

18 T.C.M. 535 (1959)

T.C. Memo. 1959-120

Estate of David J. Levenson, Deceased, Robert L. Levenson, Donald W. Levenson, Edgar Leo Levenson and Fidelity Trust Company, Executors v. Commissioner.

United States Tax Court.

Filed June 11, 1959.


Attorney(s) appearing for the Case

Louis Caplan, Esq., Frick Building, Pittsburgh, Pa., for the petitioners. Gerald Backer, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $22,369.15 in estate tax.

The sole question presented is the value on April 2, 1953, of 155 shares of the capital stock of Retail Furniture Stores, Inc.

Findings of Fact

The stipulated facts are found.

The decedent died at Pittsburgh, Pennsylvania, on April 2, 1953. The decedent's Federal estate tax return was filed with the district director of...

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