United States Tax Court April 22, 1974, Docket No. 5023-70 (Estate of Lepoutre v. Commissioner)

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United States · · · 22-04-1974

lead-opinion

OPINION

Scott, Judge:

The Commissioner determined a deficiency in Federal estate tax of the Estate of Jeanne Lepoutre, deceased, in the amount of $84,295.54. Petitioner, the administrator of the estate, was a resident of Brooklyn, New York, at the time of the filing of the petition in this case.

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