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ESTATE OF GILRUTH v. COMMISSIONER

Docket No. 6509-65.

50 T.C. 850 (1968)

ESTATE OF MAY H. GILRUTH, THE NORTHERN TRUST COMPANY, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 11, 1968.

Attorney(s) appearing for the Case

Guilford R. Windes, for the petitioner.

Sheldon S. Rosenfeld, for the respondent.

OPINION

SIMPSON, Judge:

The respondent determined a deficiency in the Federal estate tax of the Estate of May H. Gilruth in the amount of $3,441.69. The only question remaining with respect to this asserted deficiency concerns the proper method of computing the credit for tax on prior transfers under section 2013 of the Internal Revenue Code of 1954.1 Specifically, the question is whether, for purposes of determining the...

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