ESTATE OF PRIDMORE v. COMMISSIONER

Docket No. 72022.

20 T.C.M. 47 (1961)

T.C. Memo. 1961-12

Estate of Minnie S. Pridmore, Deceased, Lee S. Jones, Executor v. Commissioner.

United States Tax Court.

Filed January 24, 1961.


Attorney(s) appearing for the Case

R. T. Baker, Esq., and Lee S. Jones, Esq., Kentucky Home Life Bldg., Louisville, Ky., for the petitioner. Bart A. Brown, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent has determined deficiencies in estate tax and addition to tax of petitioner as follows:

                                         Addition
                                          to Tax
                            Deficiency    Section
Assessed       Liability                  6651(a)
$10,421.73    $13,406.93    $2,985.20   ...

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