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ESTATE OF BALDWIN v. COMMISSIONER

Docket No. 9446.

20 T.C.M. 399 (1961)

T.C. Memo. 1961-89

Estate of Isaac W. Baldwin, Deceased, Florence E. Baldwin and George A. Baldwin, Executors v. Commissioner.

United States Tax Court.

Filed March 29, 1961.

Attorney(s) appearing for the Case

Allen H. Gardner, Esq., for the petitioner. Albert J. O'Connor, Esq., for the respondent.

Supplemental Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Following the filing of the Memorandum Findings of Fact and Opinion in this case (T.C. Memo. 1959-203 [Dec. 23,818(M)]), petitioner has filed, inter alia, the following motions:

I. As to Issue 25 of said opinion, to give arithmetic effect to a conforming amendment, and II...

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