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ESTATE OF CHADDOCK v. COMMISSIONER

Docket No. 2630-68.

54 T.C. 1667 (1970)

ESTATE OF GERTRUDE M. CHADDOCK, DECEASED, E. O. CHADDOCK, JR., EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 31, 1970.

Attorney(s) appearing for the Case

Donald R. Ham, for the petitioner.

G. Phil Harney, for the respondent.

QUEALY, Judge:

The respondent determined a deficiency in the Federal estate tax of the Estate of Gertrude M. Chaddock, deceased, in the amount of $29,450.82. The petitioner is the executor of the estate.

The deficiency results from respondent's inclusion in the decedent's gross estate of the entire value of all shares of Sears, Roebuck & Co. issued in the name of the decedent and from certain other minor adjustments. Concessions have been made by...

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