ESTATE OF HEMINGWAY v. COMMISSIONER

Docket No. 76103.

19 T.C.M. 995 (1960)

T.C. Memo. 1960-190

Estate of Wilson Linn Hemingway, Deceased, Mrs. Miriam H. Bealke and Mercantile Trust Company, Executors v. Commissioner.

United States Tax Court.

Filed September 14, 1960.


Attorney(s) appearing for the Case

John P. Sullivan, Esq., 705 Olive Street, St. Louis, Mo., for the petitioners. H. Tracy Huston, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined an estate tax deficiency in the amount of $34,099.33.

Petitioners assign as errors: (1) The respondent's determinations that the Hemingway farm, the Hale Bath House, and the residence had greater values than that returned by petitioners or set forth in their refund claim; (2) the disallowance of certain administration and funeral expenses; and (3) the disallowance of a refund claim in the amount...

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