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ESTATE OF NILSON v. COMMISSIONER

Docket No. 5232-68.

31 T.C.M. 708 (1972)

T.C. Memo. 1972-141

Estate of Mary Detlefs Nilson, Deceased, Norma Nilson Briggs, Administratrix v. Commissioner.

United States Tax Court.

Filed June 29, 1972.

Attorney(s) appearing for the Case

Russell E. Parsons and Michael K. Lanning for the petitioner. Norman H. McNeil, for the respondent.

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

Respondent determined a deficiency in Federal estate tax against the estate of the decedent in the amount of $188,169.83.

The only issue presented for decision is whether the estate is entitled to a claimed deduction of $381,000 as a claim against the estate, under section 2053(a)(3) of the Internal Revenue Code of 1954. The claimed deduction arose...

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