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ESTATE OF FARRINGTON v. COMMISSIONER

Docket No. 7104.

5 T.C.M. 78 (1946)

Estate of Isabelle Scudder Farrington, James E. Gillis, et al., Executors v. Commissioner.

United States Tax Court.

Entered February 12, 1946.

Attorney(s) appearing for the Case

H. B. McCawley, Esq., 640 Shoreham Bldg., Washington 5, D. C., for the petitioners. Clay C. Holmes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $3,638.28 in estate tax. The only error assigned is the action of the Commissioner in denying a deduction of $78,000 claimed as a charitable bequest.

Findings of Fact

This proceeding has been instituted by the duly constituted executors of Isabelle Scudder Farrington, who died testate on March 10, 1941. The estate...

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