ESTATE OF FREEDMAN v. COMMISSIONER

Docket No. 1584-62.

23 T.C.M. 1628 (1964)

T.C. Memo. 1964-268

Estate of Percy Freedman, Mona Freedman, Administratrix v. Commissioner.

United States Tax Court.

Filed October 9, 1964.


Attorney(s) appearing for the Case

Francis X. Murphy, for the petitioner. Philip Shurman, for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

A deficiency has been determined in estate tax against petitioner in the amount of $12,106.25, subject to reduction by the credit for New York State death taxes.

The only issue remaining after settlement on stipulation of all other issues raised by the pleadings is whether respondent has erred in including as taxable gross estate the entire amount of a bank account deposited in the names of petitioner...

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