PORTER v. COMMISSIONER

Docket Nos. 2084-66, 2085-66.

52 T.C. 515 (1969)

HARRY C. PORTER, TRANSFEREE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ESTATE OF ROBERT P. PORTER, JR., DECEASED, TRANSFEREE, S. HOLT McALONEY, AND FERN W. PORTER, COEXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 24, 1969.


Attorney(s) appearing for the Case

William C. Schaab, for the petitioners.

Aleksandrs V. Laurins, for the respondent.


SUPPLEMENTAL OPINION

SCOTT, Judge:

The original opinion in this case at 49 T.C. 207 (1967), promulgated on December 13, 1967, directed entry of decisions under Rule 50. On March 4, 1969, the parties each filed computations under Rule 50, the only variance between respondent's computations and petitioners' computations being that in petitioners' computations deduction was claimed in computing the estate tax of the Estate...

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