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ESTATE OF LESTER v. COMMISSIONER

Docket No. 1920-67.

57 T.C. 503 (1972)

ESTATE OF DONALD ELBERT LESTER, SR., DECEASED, ROBERT S. COORS, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 18, 1972.

Attorney(s) appearing for the Case

Jack O. Brittain, for the petitioner.

Bruce A. McArdle, for the respondent.

OPINION

TIETJENS, Judge:

All of the facts are stipulated and this case was submitted under Rule 30, Tax Court Rules of Practice. The Commissioner determined a deficiency of $6,490.35 in the Federal estate tax of the Estate of Donald E. Lester. Petitioner's Federal estate tax return (Form 706) was filed with the district director of internal revenue for the New Orleans district, New Orleans, La., on April 28,

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