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ESTATE OF WOOD v. COMMISSIONER

Docket No. 6561-67.

54 T.C. 1180 (1970)

ESTATE OF HOWARD O. WOOD, JR., MANUFACTURERS HANOVER TRUST COMPANY, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 3, 1970.

Attorney(s) appearing for the Case

Edward S. Bentley, for the petitioner.

Powell W. Holly, Jr., for the respondent.

OPINION

STERRETT, Judge:

The respondent determined a deficiency in the Federal estate tax of the Estate of Howard O. Wood, Jr., in the amount of $20,388.88. There are two questions presented for our decision. The first is whether the income tax liabilities of the Estate of Caryl Hackstaff Wood should be allowed as a deduction to reduce the value of the interest of the present decedent, Howard O. Wood, Jr...

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