Case Name: Appeal of SIDNEY P. DINE, as Executor of the Estate of PHILLIP DINE, Deceased
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-11-25
Citations: 3 B.T.A. 166
Docket Number: Docket No. 3783
Parties: Appeal of SIDNEY P. DINE, as Executor of the Estate of PHILLIP DINE, Deceased.
Judges: Before James, Littleton, Smith, and Trussell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 3
Pages: 166–169

Head Matter:
Appeal of SIDNEY P. DINE, as Executor of the Estate of PHILLIP DINE, Deceased.
Docket No. 3783.
Submitted November 4, 1925.
Decided November 25, 1925.
Stanley Matthews, Esq., for the taxpayer.
J. Sterling Halstead, Esq., for the Commissioner.
Before James, Littleton, Smith, and Trussell.

Opinion:
DECISION.
The decedent and his wife, Rebecca Dine, were tenants in common of the undivided one-half interest conveyed to them by Harry Dine. The deficiency should be computed by including as a part of the decedent's estate an undivided one-fourth interest in the property located at 1123 Main Street, Cincinnati, Ohio, at the value of $15,000. Sergeant v. Steinberger, 2 Ohio, 305; Wilson v. Fleming, 13 Ohio, 68; Penn v. Cox, 16 Ohio, 30; Farmers' & Merchants' National Bank v. Wallace, 45 Ohio St. 152; Thompson on Real Property, Vol. II, p. 942, §1738. The determination is otherwi&e approved. Final determination will be made on 15 days' notice, under Rule 50.