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ESTATE OF DAVIS v. COMMISSIONER

Docket No. 2945-70.

57 T.C. 833 (1972)

ESTATE OF ELLA J. DAVIS, DECEASED, MILES S. DAVIS, AS SOLE DEVISEE AND LEGATEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 20, 1972.

Attorney(s) appearing for the Case

Ralph J. Jeka, for the petitioner.

Matthew W. Stanley, Jr., for the respondent.

SIMPSON, Judge:

The respondent determined a deficiency of $3,816.80 in the Federal estate tax of the Estate of Ella J. Davis. The issue for decision is whether the estate is entitled, under section 2053 of the Internal Revenue Code of 1954,1 to a deduction for a claim against the estate represented by a note and mortgage executed by the decedent under seal.

FINDINGS OF FACT

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