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ESTATE OF LUTHER v. COMMISSIONER

Docket No. 738-66.

29 T.C.M. 500 (1970)

T.C. Memo. 1970-113

Estate of Alice T. Luther, Deceased, Thomas F. Luther, Executor v. Commissioner.

United States Tax Court.

Filed May 13, 1970.

Attorney(s) appearing for the Case

D. Chase Troxell, 30 Rockefeller Plaza, New York, N. Y., for the petitioner. William F. Chapman, for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner originally determined a deficiency in petitioner's estate tax in the amount of $52,611.86, and thereafter, in an Amendment to Answer, he claimed an increased deficiency of $276,697.29, or a total of $329,309.15. The issues are (1) whether the decedent had a half interest in a partnership which allegedly owned certain real estate which was includable in her gross estate and (2) whether the decedent in any event...

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