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ESTATE OF HUTSON v. COMMISSIONER

Docket No. 3719-66.

49 T.C. 495 (1968)

ESTATE OF HUGH C. HUTSON, DECEASED, CLAUDIA HILL HUTSON, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 20, 1968.

Attorney(s) appearing for the Case

Ernest R. Mortenson, for the petitioner.

Richard L. Fishman and Martin R. Simon, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined a deficiency in estate tax of $41,757.68. Two questions are presented for decision: First, whether the administrative and funeral expenses, debts of the decedent, and mortgages and liens listed on the estate tax return and deducted in full from decedent's gross estate represented in part obligations chargeable to the surviving spouse's share of community property...

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