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ESTATE OF MACAULAY v. COMMISSIONER

Docket No. 109617.

3 T.C. 350 (1944)

ESTATE OF GENEVIEVE BRADY MACAULAY, NATHAN L. MILLER AND LAWRENCE CAVANAGH, AS SOLE SURVIVING AND SOLE ACTING EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 24, 1944.

Attorney(s) appearing for the Case

William FitzGibbon, Esq., and Sandow Holman, Esq., for the petitioners.

Thomas H. Lewis, Jr., Esq., for the respondent.

This proceeding involves an estate tax deficiency in the amount of $676,504.66. Petitioners claim an overpayment of tax in excess of $100,000. The deficiency was determined by respondent as a result of numerous adjustments, many of which are not contested. Respondent now concedes that he erred in disallowing a deduction of certain executors' commissions and legal fees. He will also allow credit for New York State estate taxes in the amount actually paid by petitioners. These...

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