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ESTATE OF WEGMAN v. COMMISSIONER

Docket No. 4572-76.

36 T.C.M. 497 (1977)

T.C. Memo. 1977-112

Estate of Tilla R. Wegman, Deceased, by Leonard S. Wegman, Administrator v. Commissioner.

United States Tax Court.

Filed April 18, 1977.

Attorney(s) appearing for the Case

Samuel M. Sprakfin, 230 Park Ave., New York, N.Y., for the petitioner. Peter Matwiczyk, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in estate tax of $2,192.47.

Tilla R. Wegman died June 15, 1972. Leonard S. Wegman, her surviving husband, who resided in the Village of Kings Point, N.Y. is the administrator of her estate. The estate tax return was filed with the Internal Revenue Service Center at Andover, Ma.

There are other issues in the case, but both parties have filed separate motions for summary...

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