ESTATE OF SALSBURY v. COMMISSIONER

Docket Nos. 3094-72, 3095-72, 3096-72, 3097-72.

34 T.C.M. 1441 (1975)

T.C. Memo. 1975-333

Estate of Joseph E. Salsbury, Deceased, Iowa-Des Moines National Bank and John G. Salsbury, Co-executors, et al. v. Commissioner.

United States Tax Court.

Filed November 10, 1975.


Attorney(s) appearing for the Case

James F. Swift, Jr. and John V. Donnelly, 12th Floor, Register and Tribune, Des Moines, Iowa, for the petitioners. Ronald M. Frykberg, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in Federal estate tax due from the Estate of Joseph E. Salsbury, deceased, in the amount of $6,007,503.13 and deficiencies in Federal gift taxes as follows:

                      Docket
   Petitioner           No.    Year    Deficiency

John G. Salsbury .... 3095-72  1967   $ 3,730.50
                               1968    14,759.89
          ...

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