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ESTATE OF CAPLAN v. COMMISSIONER

Docket No. 3634-62.

42 T.C. 446 (1964)

ESTATE OF SARAH CAPLAN, DECEASED, YETTA C. LEVIN, INDEPENDENT EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 28, 1964.

Attorney(s) appearing for the Case

Neil J. O'Brien, Morris I. Jaffe, and Albert A. Helfand, for the petitioner.

Harold Rogers, for the respondent.

BRUCE, Judge:

Respondent determined a deficiency in the estate tax of petitioner in the amount of $50,546.90. The sole issue is whether the amount of $125,584.90 is deductible by petitioner as a debt under section 2053 of the Internal Revenue Code of 1954.

FINDINGS OF FACT

The stipulation of facts and exhibits attached thereto are incorporated herein by this reference.

Sarah Caplan (hereinafter...

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