ESTATE OF LARKIN v. COMMISSIONER

Docket No. 15816.

13 T.C. 173 (1949)

ESTATE OF ALICE K. LARKIN, DECEASED, GEORGE A. LARKIN, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 5, 1949.


Attorney(s) appearing for the Case

G. Sydney Shane, Esq., for the petitioner.

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


The Commissioner determined a deficiency in estate tax in the amount of $2,779.29. The only question involved is whether the petitioner is entitled to deduct the amount of $9,888.22 for executor's commissions in computing the net estate.

FINDINGS OF FACT.

Alice K. Larkin died on April 12, 1943, a resident of Olean, Cattaraugus County, New York, leaving a last will and testament which was duly admitted to probate by the Surrogate's Court of Cattaraugus County...

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