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ESTATE OF DARLINGTON v. COMMISSIONER

Docket No. 80627.

36 T.C. 599 (1961)

ESTATE OF ISAAC G. DARLINGTON, PROVIDENT TRADESMENS BANK AND TRUST COMPANY AND CLAUDE C. SMITH, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 30, 1961.

Attorney(s) appearing for the Case

Joseph W. Price 3d, Esq., for the petitioner.

Edward L. Newberger, Esq., for the respondent.

MULRONEY, Judge:

The respondent determined a deficiency in petitioner's estate tax of $12,635.38. The sole question for decision is whether the petitioner is entitled to a deduction for Pennsylvania inheritance tax paid on amounts passing to charities under section 2053 (d) of the Internal Revenue Code of 1954.1

FINDINGS OF FACT.

Some of the facts have been stipulated....

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