United States Board of Tax Appeals February 26, 1935, Docket No. 47189. (Bretzfelder v. Commissioner)

lead-opinion

*147OPINION.

Matthews:

Respondent determined a deficiency in estate tax of $18,003.74. The decedent died on June 4,1925, and the Revenue Act of 1924 is therefore applicable. A number of errors were alleged in the petition, but all save three of these were adjusted by a stipulation between the parties and effect will be given thereto in the recom-putation.