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ESTATE OF ROBINSON v. COMMISSIONER

Docket No. 105739.

1 T.C. 19 (1942)

ESTATE OF AGNES C. ROBINSON, NATIONAL SAVINGS AND TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 13, 1942.

Attorney(s) appearing for the Case

J. B. Grice, Esq., for the petitioner.

Elmer L. Corbin, Esq., for the respondent.

OPINION.

SMITH, Judge.

This is a proceeding for the redetermination of a deficiency in estate tax in the amount of $13,681.30. In its petition the petitioner sets forth three assignments of error:

(1) The Commissioner erred in not allowing as a deduction from decedent's gross estate her charitable bequest of the residuary estate, having a value for estate tax purposes of $104,463.99.

(2) The Commissioner erred in not allowing deductions...

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