ESTATE OF BAUMBERGER v. COMMISSIONER

Docket No. 8137-72.

34 T.C.M. 332 (1975)

T.C. Memo. 1975-61

Estate of Charles C. Baumberger, Jr., Deceased, Bexar County National Bank of San Antonio and E.A. Baetz, Independent Executors v. Commissioner.

United States Tax Court.

Filed March 18, 1975.


Attorney(s) appearing for the Case

Travis M. Moursund, 2515 McCullough Ave., San Antonio, Tex., for the petitioners. William T. Overton, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent has determined a deficiency, of $1,173,084.34 in the Federal estate tax of petitioner. Certain issues having been conceded, it remains for us to decide the amount deductible from the gross estate under section 2055, Internal Revenue Code of 1954, as amended,1 in determining the taxable estate.

Findings of Fact

The stipulation of facts and exhibits...

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