ESTATE OF VARICK v. COMMISSIONER

Docket No. 10567.

10 T.C. 318 (1948)

ESTATE OF MELUSINA H. VARICK, DECEASED, FIRST NATIONAL TRUST AND SAVINGS BANK OF SANTA BARBARA, EXECUTOR AND TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 18, 1948.


Attorney(s) appearing for the Case

Walter L. Nossaman, Esq., for the petitioner.

E. A. Tonjes, Esq., for the respondent.


Respondent has determined herein a deficiency of $29,016.86 in estate tax liability. Petitioner alleges that respondent erred in this determination and claims an overpayment because of respondent's failure to allow as deductions certain expenses of administration.

The question presented by the determination of the deficiency and petitioner's principal allegation of error is whether petitioner is entitled, under section 812 (d) of the Internal Revenue Code, as amended...

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