ESTATE OF REEVES v. COMMISSIONER

Docket No. 41414.

15 T.C.M. 323 (1956)

T.C. Memo. 1956-69

Estate of Mary S. Reeves, Deceased, Eleanor M. Reeves, Executrix v. Commissioner.

United States Tax Court.

Filed March 22, 1956.


Attorney(s) appearing for the Case

Harry J. Alker, Jr., Esq.,1 and Edward Hall II, Esq., for the petitioner. William G. Handfield, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined a deficiency in estate tax against the estate of the decedent in the amount of $15,492.37. By amendment to his answer, he now claims a deficiency of $20,045.09.

The issues for decision are whether the respondent erred (1) in disallowing the claimed deduction of $10,000 as compensation to Louise B. Anderson for services rendered to decedent prior to her death; (2) in...

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