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ESTATE OF YANTES v. COMMISSIONER

Docket No. 47599.

21 T.C. 830 (1954)

ESTATE OF ANNA C. YANTES, DECEASED, THE OHIO NATIONAL BANK OF COLUMBUS, ANCILLARY ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 26, 1954.

Attorney(s) appearing for the Case

Sol Morton Isaac, Esq., for the petitioner.

Kenneth W. Gemmill, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $10,280.19 in estate tax. The only issue for decision is whether he erred in disallowing a deduction of $85,725.86 claimed on the return for previously taxed property under section 812 (c) of the Internal Revenue Code. The case has been submitted on a stipulation of facts.

Anna C. Yantes, the decedent, died intestate a resident of Melbourne, Florida, on November 20, 1950...

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