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ESTATE OF HECKSCHER v. COMMISSIONER

Docket No. 6896-72.

63 T.C. 485 (1975)

ESTATE OF MAURICE GUSTAVE HECKSCHER, LEO R. BEST, ADMINISTRATOR, C.T.A., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 29, 1975.

Attorney(s) appearing for the Case

Robert O. Rogers, for the petitioner.

Richard Baron, for the respondent.

DRENNEN, Judge:

Respondent determined a deficiency in the amount of $49,152.41 in petitioner's estate tax and an addition to tax in the amount of $12,288.10 under section 6651(a), I.R.C. 1954. Following certain concessions by the parties, the issues remaining for decision are: (1) The value at the date of decedent's death of 2,500 shares of stock of Anahma Realty Corp. which were properly included in decedent's gross...

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