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ESTATE OF REESE v. COMMISSIONER

Docket No. 18075.

8 T.C.M. 99 (1949)

Estate of Louise de l'Aigle Reese, deceased, Egbert W. Doughty, Nelson Macy, Jr., and Louise Taylor Davis, Executors v. Commissioner.

United States Tax Court.

Entered January 31, 1949.

Attorney(s) appearing for the Case

Egbert W. Doughty, Executor, pro se, for the petitioner. Rigmor O. Carlsen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

VAN FOSSAN, Judge:

Respondent determined a deficiency in income tax for 1944 in the amount of $331.25 consequent in part on the disallowance of a claimed deduction of a charitable contribution of $500. Petitioner now claims the deduction either as a charitable contribution or as a bad debt.

Findings of Fact

Decedent, Louise de l'Aigle Reese, died June...

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