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ESTATE OF RENSENHOUSE v. COMMISSIONER

Docket No. 57683.

27 T.C. 107 (1956)

ESTATE OF PROCTOR D. RENSENHOUSE, DECEASED, THE MICHIGAN TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 22, 1956.

Attorney(s) appearing for the Case

Irving Rothholtz, Esq., for the petitioner.

J. Bruce Donaldson, Esq., for the respondent.

OPINION.

KERN, Judge:

Respondent determined a deficiency in Federal estate taxes against petitioner estate in the sum of $2,801.71 as a result of his disallowance of a deduction taken by the estate on account of a "widow's allowance" of $10,000. In an "Explanation of Adjustment to Net Estate" attached to the determination of deficiency, respondent justified his action as follows:

Under the laws of...

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