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ESTATE OF WALD v. COMMISSIONER

Docket No. 2583.

3 T.C.M. 802 (1944)

Estate of Lillian D. Wald, Deceased, Hyman Schroeder and Julia Wald Cordley, Executors v. Commissioner.

United States Tax Court.

Entered August 5, 1944.

Attorney(s) appearing for the Case

Mark Eisner, Esq., 20 Exchange Place, New York, N. Y., for the petitioners. Scott A. Dahlquist, Esq., for the respondent.

Memorandum Opinion

SMITH, Judge:

This is a proceeding for the redetermination of a deficiency in estate tax in the amount of $4,905.69. The petition alleges that the respondent erred in the determination of the deficiency by disallowing the deduction from the gross estate of the amount of the residuary estate of the decedent as a gift to a charitable organization.

The facts have been stipulated.

[The Facts]

Petitioners are...

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