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ESTATE OF BROWN v. COMMISSIONER

Docket No. 89579.

21 T.C.M. 1321 (1962)

T.C. Memo. 1962-249

Estate of W. A. Brown, Deceased, Clyde Galt, Executrix v. Commissioner.

United States Tax Court.

Filed October 24, 1962.

Attorney(s) appearing for the Case

Marion W. Corbitt, Esq., P. O. Box 203, Cartersville, Ga., for the petitioner. Arthur P. Tranakos, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FISHER, Judge:

Respondent determined a deficiency in estate tax in the amount of $1,632.03 against the Estate of Mrs. W. A. Brown. The decedent died on January 2, 1958.

The issues presented relate to whether or not respondent erred in increasing gross estate (a) by increasing the value of miscellaneous property; (b) by increasing the value of the thirteen United States savings bonds, Series G and K, and (c...

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