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ESTATE OF SULLIVAN v. COMMISSIONER

Docket No. 7485-70.

33 T.C.M. 183 (1974)

T.C. Memo. 1974-38

Estate of May M. Sullivan, Cornelius F.J. Sullivan and Mortimer J. Sullivan, Administrators v. Commissioner.

United States Tax Court.

Filed February 11, 1974.

Attorney(s) appearing for the Case

David Beck and Jeffrey Barton Cahn, 1180 Raymond Blvd., Newark, N.J., for the petitioners. Thomas S. Carles, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

The respondent determined a deficiency in the Federal estate tax of the Estate of May M. Sullivan in the amount of $33,671.03. Cornelius F.J. Sullivan and Mortimer J. Sullivan, nephews of the deceased, are the duly qualified administrators of the estate.

Certain concessions having been made by petitioner, those issues remaining for our decision are as follows:

(1) Whether the total value...

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