The Commissioner determined a deficiency of $20,495.56 in estate tax. The only issue for decision is whether the Commissioner erred in disallowing a deduction for an alleged charitable bequest.
FINDINGS OF FACT.
The decedent, Leonard O. Carlson, died on November 10, 1947, while residing in Erie, Pennsylvania. His wife, Esther, survived him. They had no children. The decedent's mother survived him.
The Federal estate tax return was filed with the...
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