ESTATE OF SHIVELY v. COMMISSIONER

Docket No. 64312.

17 T.C.M. 965 (1958)

T.C. Memo. 1958-196

Estate of Carlton A. Shively, Deceased, John E. D. Grunow, Administrator v. Commissioner.

United States Tax Court.

Filed November 26, 1958.


Attorney(s) appearing for the Case

John W. Boyd, Esq., for the petitioner. Raymond T. Mahon, Esq., for the respondent.


Memorandum Opinion

BRUCE, Judge:

Respondent determined a deficiency in estate tax due from the Estate of Carlton A. Shively in the amount of $2,863.58. Certain of the adjustments made by respondent are not in dispute. The only issue presented for decision involves a deduction claimed for estate tax purposes relating to the estate's obligation to make support payments to the decedent's former wife, as provided in a separation agreement subsequently ratified...

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