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ESTATE OF RAE v. COMMISSIONER

Docket No. 108736.

1 T.C.M. 988 (1943)

Estate of Walter S. Rae v. Commissioner.

United States Tax Court.

Entered April 28, 1943.

Attorney(s) appearing for the Case

R. J. Cleary, Esq., Farmers Bank Bldg., Pittsburgh, Pa., Lee W. Eckels, Esq., Pittsburgh, Pa., and A. L. Schneider, C. P. A., Pittsburgh, Pa., for the petitioner. J. Harrison Miller, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

This proceeding is to redetermine income tax deficiencies determined by the respondent against petitioner's decedent in the sum of $26,818.37 for the year 1936 and the sum of $8,571.06 for the year 1937.

The several questions presented are:

(1) Whether the petitioner is entitled to a deduction for the year 1936 for the alleged abandonment by her decedent in that year of United States Letters...

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