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ESTATE OF GREENE v. COMMISSIONER

Docket No. 16850.

11 T.C. 205 (1948)

ESTATE OF EUNICE M. GREENE, CITY BANK FARMERS TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 25, 1948.

Attorney(s) appearing for the Case

Thomas W. Constable, Esq., for the petitioner.

Sheldon V. Ekman, Esq., for the respondent.

OPINION.

KERN, Judge:

The respondent determined a deficiency in estate tax in the sum of $14,533.18. The issue presented in this proceeding is whether respondent erred in disallowing a deduction from the gross estate taken by petitioner under section 812 (d) of the Internal Revenue Code on account of a bequest in the decedent's will to the Home for Aged Men and Aged Couples of Providence, Rhode Island. Respondent disallowed this deduction for the...

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