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ESTATE OF VALENTINE v. COMMISSIONER

Docket No. 3379, 3380-68.

54 T.C. 200 (1970)

ESTATE OF MAY L. VALENTINE, DECEASED, LESTER ARMOUR AND T. STANTON ARMOUR, FORMERLY CO-EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE MAY L. VALENTINE JUNE 6, 1932 TRUST, LESTER ARMOUR AND PATRICK A. VALENTINE, CO-TRUSTEES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 9, 1970.

Attorney(s) appearing for the Case

William P. Sutter, for the petitioners.

Seymour I. Sherman, for the respondent.

OPINION

WITHEY, Judge:

The respondent, in docket No. 3379-68, determined an estate tax deficiency in the amount of $239,168.95 and addressed his notice to Estate of May L. Valentine, deceased, Lester Armour and T. Stanton Armour as coexecutors. In docket No. 3380-68, respondent determined a deficiency in the same amount against the May L. Valentine, June 6, 1932 Trust, Lester Armour and Patrick A. Valentine...

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