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ESTATE OF REEVE v. COMMISSIONER

Docket No. 92510.

21 T.C.M. 611 (1962)

T.C. Memo. 1962-115

Estate of Vernon J. Reeve, Russell K. Reeve, Executor v. Commissioner.

United States Tax Court.

Filed May 14, 1962.

Attorney(s) appearing for the Case

Thomas J. Smail, Jr., Esq., for the petitioner. Robert N. Elliott, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MURDOCK, Judge:

The Commissioner determined a deficiency of $19,055.06 in estate tax. The issues for decision include:

1. Whether the decedent owned all or only one-half of real property in a farming partnership between him and his son, Robert. 2. The deductibility of certain debts. 3. The value of a one-third interest in an estate. 4. The value of improvements on the real estate...

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