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ESTATE OF RONEY v. COMMISSIONER

Docket No. 65231.

33 T.C. 801 (1960)

ESTATE OF NEWTON B. T. RONEY, DECEASED, GERTRUDE C. RONEY, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 29, 1960.

Attorney(s) appearing for the Case

William G. Ward, Esq., for the petitioner.

Louis J. DeReuil, Esq., for the respondent.

OPINION.

TIETJENS, Judge:

The Commissioner determined a deficiency in estate tax of $47,512.53.

The only question for decision is whether in computing the marital deduction the value of the property passing to the surviving spouse from the decedent shall be reduced by the amount of administrative expenses which were deducted on the fiduciary income tax returns filed by the executrix rather than allowed as a deduction from gross estate.

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