ESTATE OF BRICKERT v. COMMISSIONER

Docket No. 74980.

37 T.C. 57 (1961)

ESTATE OF CHARLES W. BRICKERT, DECEASED, GLADYS BRICKERT, ADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 19, 1961.


Attorney(s) appearing for the Case

Frank R. Reid, Jr., Esq., for the petitioner.

Theodore W. Hirsh, Esq., for the respondent.


ATKINS, Judge:

The respondent determined a deficiency in estate tax in the amount of $12,997.31, which resulted from increasing the value of one piece of real estate by the amount of $6,163.88 and the disallowance of an amount of $45,000 claimed as deductions for claims against the estate. The petitioner concedes that the respondent correctly increased the value of the parcel of real estate by $6,163.88. The only remaining issue for decision relates to the...

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