Case ID: bta_1/html/0565-01.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Appeal of THE EQUITABLE TRUST COMPANY OF NEW YORK, as Executor of the Estate of William H. Picken, deceased.
    Docket No. 1116.
    Submitted February 5, 1925;
    decided February 10, 1925.
    
      W. Daly, Esq., for the taxpayer.
    
      L. G. Mitchell, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
    Before Ivins, Korner, and Marquette.
    The taxpayer appealed from a deficiency in estate tax determined by the Commissioner and of which it was notified by a registered deficiency letter dated December 3, 1924.
    At the hearing counsel presented a stipulation by which the parties agreed that the Board shall determine the deficiency in the sum of $60.27, upon which the Board hereby makes the following
   DECISION.

The deficiency is determined to be $60.27 and the remainder of the deficiency determined by the Commissioner is disallowed.