ESTATE OF LAWLER v. COMMISSIONER

Docket No. 4584-66.

52 T.C. 268 (1969)

ESTATE OF FLORENCE H. LAWLER, DECEASED, J. EDWARD LAWLER, COEXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 15, 1969.


Attorney(s) appearing for the Case

L. Paul Byrne and C. Braxton Valentine, Jr., for the petitioner.

E. M. Paturis, for the respondent.


FORRESTER, Judge:

Respondent has determined a deficiency in Federal estate tax in the amount of $1,767,985.79.1

On March 27, 1968, we severed issues in this docket on petitioner's unopposed motion, therefore the only issue for decision herein is whether petitioner is entitled to claim a charitable deduction under section 2055 of the Internal Revenue Code of 1954 for the gift of "Fund C" under the terms of the Florence H...

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