ESTATE OF WILCOX v. COMMISSIONER

Docket No. 58526.

16 T.C.M. 381 (1957)

T.C. Memo. 1957-91

Estate of Elva W. Wilcox, Deceased, Thomas B. Clair and Veronica E. Mattes, Executors v. Commissioner.

United States Tax Court.

Filed May 31, 1957.


Attorney(s) appearing for the Case

Thomas B. Clair, Esq., 32-05 Bell Howard Boulevard, Bayside, N. Y., for the petitioner. Victor H. Frank, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in estate tax of the decedent in the amount of $16,005.91, in part due to the disallowance of the value of a remainder interest of a testamentary trust, which remainder interest was given to a charitable use. All of the issues raised by petitioner in the case were disposed of by agreement of the parties excepting one. The contested issue involves...

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