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GILBERT v. COMMISSIONER

Docket No. 3562.

4 T.C. 1006 (1945)

ESTATE OF BLANCHE B. GILBERT, DECEASED, GIRARD TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 21, 1945.

Attorney(s) appearing for the Case

Kenneth W. Gemmill, Esq., for the petitioner.

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

OPINION.

BLACK, Judge:

The Commissioner has determined a deficiency in estate tax against the estate of Blanche B. Gilbert, deceased, of $7,607.74. In his determination the Commissioner made three adjustments to the estate tax return which was filed by the executor. One of these was the disallowance of a deduction of $77,332.27 which had been claimed on the return as a bequest exclusively to charity. This is the only one of the Commissioner's adjustments...

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