United States Tax Court October 27, 1952, Docket No. 30093 (Hanch v. Commissioner)

lead-opinion

FINDINGS OF FACT AND OPINION.

Raum, Judge:

The Commissioner of Internal Revenue determined an estate tax deficiency in the amount of $7,959.77 against the estate of Charles C. Hanch, who died on October 22, 1946. Several adjustments made by the Commissioner are no longer in dispute. The decedent’s wife, Dorothy M.