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ESTATE OF LAZAR v. COMMISSIONER

Docket No. 3564-69.

58 T.C. 543 (1972)

ESTATE OF LENA G. LAZAR, DECEASED, JOSEPH C. CHAPMAN, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 27, 1972.

Attorney(s) appearing for the Case

D. Alexander Wieland, for the petitioner.

Max J. Hamburger, for the respondent.

SCOTT, Judge:

Respondent determined a deficiency in the Federal estate tax of the Estate of Lena G. Lazar in the amount of $46,298.19.

The issue for decision is whether the amount of $150,000 distributed to nieces and nephews of decedent's deceased husband in accordance with a settlement of disputes between the executor and residuary legatee of decedent's estate and her deceased husband's nieces and nephews was deductible as a claim against the estate...

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