ESTATE OF BARRETT v. COMMISSIONER

Docket No. 2672-69.

56 T.C. 1312 (1971)

ESTATE OF SAXTON W. BARRETT, DECEASED, SECURITY PACIFIC NATIONAL BANK, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 16, 1971.


Attorney(s) appearing for the Case

John A. Ruskey, for the petitioner.

Paul G. Wilson, for the respondent.


OPINION

RAUM, Judge:

The Commissioner determined a deficiency of $27,581.26 in the estate tax of the Estate of Saxton W. Barrett. The only issue remaining for decision is the deductibility, under section 2053, I.R.C. 1954, of $38,475.69, representing claims of Virginia R. Barrett, decedent's former wife. The facts have been stipulated.

The decedent, Saxton W. Barrett (Barrett), died testate on December 29, 1964, a resident of the State of...

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