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ESTATE OF OTTE v. COMMISSIONER

Docket No. 187-70.

31 T.C.M. 301 (1972)

T.C. Memo. 1972-76

Estate of Everett Otte, Deceased, Lura C. Otte, Executrix v. Commissioner.

United States Tax Court.

Filed March 28, 1972.

Attorney(s) appearing for the Case

Elmer E. Lyon, 600 Circle Tower, Indianapolis, Ind., and Paul J. Corsaro, for the petitioner. James J. McGrath, for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

A deficiency in estate tax has been determined by the Commissioner against petitioner in the amount of $7,943.44. Decedent Everett Otte died October 10, 1967.

The issues for our consideration are: (1) whether none of the real and personal property items reported on the estate tax return originally belonged under section 20401

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