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ESTATE OF LEE v. COMMISSIONER

Docket No. 57257.

28 T.C. 1259 (1957)

ESTATE OF OLIVER LEE, DECEASED, FREDERICK M. LOCKWOOD AND CHARLES G. REINHART, JR., EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 27, 1957.

Attorney(s) appearing for the Case

James F. Watson, Esq., for the petitioner.

Richard G. Maloney, Esq., for the respondent.

OPINION.

RAUM, Judge:

The Commissioner determined a deficiency of $196,229.59 in estate tax. The petitioners claim that there is no deficiency, and that the estate tax was overpaid in the amount of $4,711.37.1 The facts have been stipulated.

The only question for decision is whether the respondent erred in disallowing a deduction from the gross estate taken by petitioners...

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