ESTATE OF HAGENLOCHER v. COMMISSIONER

Docket No. 92990.

42 T.C. 1015 (1964)

ESTATE OF FRANK HAGENLOCHER, DECEASED, WILLIAM HAGENLOCHER, ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 8, 1964.


Attorney(s) appearing for the Case

Charles Arthur Blass and William E. Pfadt, for the petitioner.

Charles A. Boyce, for the respondent.


DAWSON, Judge:

Respondent determined a deficiency in the Federal estate tax of petitioner in the amount of $10,609.25. All other adjustments having been conceded by the petitioner, the sole issue remaining for decision is whether two judgments of record held by Frank Hagenlocher should be included in his gross estate.

FINDINGS OF FACT

The stipulated facts are hereby found accordingly.

Frank Hagenlocher (hereinafter sometimes referred...

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