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ESTATE OF McCANDLESS v. COMMISSIONER

Docket No. 314.

3 T.C.M. 338 (1944)

Estate of James Francis McCandless, Deceased, by Charles W. McCandless and Peoples-Pittsburgh Trust Company, Executors v. Commissioner.

United States Tax Court.

Entered April 11, 1944.

Attorney(s) appearing for the Case

Alex. A. Garroway, Esq., 1100 Peoples Bank Bldg., Pittsburgh, Pa., for the petitioners. Orris Bennett, Esq., for the respondent.

Memorandum Opinion

SMITH, Judge:

This proceeding is for the redetermination of a deficiency in income tax for 1940 of $19,476.52 of an estate in process of administration. The only question in issue is the deductibility of a portion of the income of the estate which during the taxable year was paid to and received by the beneficiaries of certain testamentary trusts.

The facts are stipulated.

[The Facts]

The decedent, James...

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