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TULLY v. COMMISSIONER

Docket No. 4783-65.

48 T.C. 235 (1967)

ALICE TULLY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 26, 1967.

Attorney(s) appearing for the Case

Frank J. Dillon and James McGarry, for the petitioner.

Rudolph J. Korbel and J. J. Lander, for the respondent.

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax for the calendar year 1959 in the amount of $16,061.90.

The issue for decision is whether the value of remainder interests in two irrevocable trusts executed by petitioner in 1959 constituted charitable contributions in that year to organizations described in section 170(b)(1)(A) of the Internal Revenue Code of 1954.

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