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ESTATE OF HOOPER v. COMMISSIONER

Docket No. 112678.

3 T.C.M. 973 (1944)

Estate of Jenny M. Hooper, Deceased, Provident Trust Company of Philadelphia, Executor v. Commissioner.

United States Tax Court.

Entered September 18, 1944.

Attorney(s) appearing for the Case

David P. Brown, Jr., Esq., for the petitioner. Paul E. Waring, Esq., for the respondent.

Memorandum Opinion

LEECH, Judge:

Respondent determined a deficiency in estate tax of $347.97 and petitioner claims an overpayment of $8,750.28. The issues are: (a) the action of respondent in including in the decedent's gross estate the value of certain property with respect to which a general power of appointment was exercised by her will, (b) the correct amount of the deduction allowable against the gross estate for charitable gifts, and (c) respondent...

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