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ESTATE OF ADAMS v. COMMISSIONER

Docket No. 7069-71.

32 T.C.M. 503 (1973)

T.C. Memo. 1973-113

Estate of Fred F. Adams, Deceased, Katherine G. Adams, Surviving Spouse v. Commissioner.

United States Tax Court.

Filed May 21, 1973.

Attorney(s) appearing for the Case

Williard A. Herbert, 825 Olive, Dallas, Tex., for the petitioner. W. John Howard, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent has determined a deficiency in the estate tax of $4,511.76. The issues for decision are:

1. Whether petitioner correctly determined the value of three pieces of real estate on the Federal estate tax return.

2. Whether petitioner correctly determined the value of one 1968 Cadillac automobile on the Federal estate tax return.

3. Whether certain attorney's fees are deductible...

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