ESTATE OF YORK v. COMMISSIONER

Docket No. 3698-67.

28 T.C.M. 1271 (1969)

T.C. Memo. 1969-246

Estate of Lovina R. York, Deceased, Stanley W. York, Executor v. Commissioner.

United States Tax Court.

Filed November 20, 1969.


Attorney(s) appearing for the Case

Robert W. Dernbach, for the petitioner. Bert L. Kahn, for the respondent.


Memorandum Opinion

MULRONEY, Judge:

Respondent determined a deficiency in estate tax in the amount of $1,707.46.

After a concession by petitioner, the only issue is whether the respondent properly valued, for estate tax purposes, the shares of certain open-end investment companies, commonly known as mutual funds shares.

All of the facts were stipulated and they are so found.

The petitioner is Estate of Lovina R. York, Deceased, Stanley...

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