ESTATE OF BARRETT v. COMMISSIONER

Docket No. 44830.

22 T.C. 606 (1954)

ESTATE OF GERTRUDE P. BARRETT, ALROY S. PHILLIPS, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 22, 1954.


Attorney(s) appearing for the Case

Owen T. Armstrong, Esq., for the petitioner.

Marvin Hagen, Esq., for the respondent.


This proceeding involves a deficiency in estate tax in the amount of $6,887.63. Concessions have been made on both sides so that, of the original issues, only one remains, viz., whether $10,250 paid by the executor to the surviving spouse in settlement of claims against the decedent's estate is allowable as a marital deduction in determining the net estate. The facts which have been stipulated are incorporated by this reference.

FINDINGS OF FACT.

Alroy S...

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