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MARION C. TYLER TRUST v. COMMISSIONER

Docket No. 6640.

5 T.C. 729 (1945)

MARION C. TYLER TRUST, PROCTOR PATTERSON, EARL P. DISBRO, AND JOHN B. DEMPSEY, TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 14, 1945.

Attorney(s) appearing for the Case

Paul L. Holden, Esq., and Mark A. Loofbourrow, Esq., for the petitioners.

W. W. Kerr, Esq., for the respondent.

OPINION.

SMITH, Judge:

This proceeding is for the redetermination of a deficiency in income tax for the calendar year 1941 of $76.03. The petition alleges that the Commissioner erred in his determination of the deficiency by failing "to allow as a deduction from the gross income of the estate the sum of $160,848.64 actually paid in cash pursuant to the terms of Decedent's will to a charitable and an educational institution, and has allowed instead...

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