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ESTATE OF DUMONT v. COMMISSIONER

Docket No. 1133.

4 T.C. 158 (1944)

ESTATE OF FREDERICK F. DUMONT, EASTON TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 30, 1944.

Attorney(s) appearing for the Case

David B. Skillman, Esq., for the petitioner.

William D. Harris, Esq., for the respondent.

OPINION.

LEECH, Judge:

The petitioner seeks a redetermination of an estate tax deficiency in the amount of $2,338.16.

In computing the net value of decedent's estate for estate tax purposes, petitioner deducted a certain amount from the gross estate as a bequest to Lafayette College, under section 812 (d) of the Internal Revenue Code as amended. Respondent disallowed this deduction. The propriety of...

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