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ESTATE OF PORTER v. COMMISSIONER

Docket No. 1397-68.

54 T.C. 1066 (1970)

ESTATE OF BERNARD L. PORTER, DECEASED, RUTH R. PORTER, ALEXANDER H. PORTER, AND SAUL A. SEDER, ADMINISTRATORS D/B/N C/T/A, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 25, 1970.

Attorney(s) appearing for the Case

J. Robert Seder, for the petitioners.

Richard K. Seltzer, for the respondent.

OPINION

SCOTT, Judge:

The Commissioner determined a deficiency in the Federal estate tax of the Estate of Bernard L. Porter, deceased, in the amount of $12,041.89. Petitioners, the administrators of the estate, all were residents of Worcester, Mass., at the date of the filing of the petition in this case. The estate tax return was filed with the district director of internal revenue at Boston, Mass.

The issues presented for decision are:<...

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