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ESTATE OF SWINK v. COMMISSIONER

Docket No. 6248.

4 T.C.M. 518 (1945)

Estate of Angus O. Swink, Virginia Trust Company and Frances H. Swink, Executors v. Commissioner.

United States Tax Court.

Entered May 15, 1945.

Attorney(s) appearing for the Case

James Mullen, Esq., for the petitioners. Elmer L. Corbin, Esq., for the respondent.

Memorandum Opinion

SMITH, Judge:

This proceeding involves an estate tax deficiency of $68,042.24. The questions in issue are whether the respondent erroneously disallowed the deduction from the gross estate of (1) a payment of $132,275.14 which the executors made to purchase an annuity to provide alimony payments for decedent's divorced wife; (2) a payment of $15,000 to purchase a home for her; and (3) a payment of $25,000 which decedent had agreed to pay...

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