ESTATE OF LEPOUTRE v. COMMISSIONER

Docket No. 5023-70.

62 T.C. 84 (1974)

ESTATE OF JEANNE LEPOUTRE, DECEASED, RAYMOND HENRI LEPOUTRE, ADMINISTRATOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 22, 1974.


Attorney(s) appearing for the Case

Milton Young, Howard Kaplan, and Lanny M. Sagal, for the petitioner.

Ronald A. Wagenheim and Curtis W. Berner, for the respondent.


OPINION

SCOTT, Judge:

The Commissioner determined a deficiency in Federal estate tax of the Estate of Jeanne Lepoutre, deceased, in the amount of $84,295.54. Petitioner, the administrator of the estate, was a resident of Brooklyn, New York, at the time of the filing of the petition in this case. The estate tax return of Jeanne Lepoutre's estate was filed with the district director of internal revenue, Hartford, Conn.

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