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ESTATE OF HARRIS v. COMMISSIONER

Docket No. 3361-62.

23 T.C.M. 635 (1964)

T.C. Memo. 1964-109

Estate of Harriet M. Harris, Albert J. Steams, LeRoy C. Luce, Executors v. Commissioner.

United States Tax Court.

Filed April 24, 1964.

Attorney(s) appearing for the Case

Henry H. Hastings, for the petitioners. J. Frost Walker, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $9,431.40 in estate tax. The issues are: (1) Whether certain charitable bequests in remainder after a life estate are deductible under Section 2055(a) of the 1954 Code where the principal was subject to invasion "for the support, comfort and happiness" of the life beneficiary; and (2) whether the credit balances, or any portion thereof...

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