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ESTATE OF PARK v. C. I. R.

No. 72-1710.

475 F.2d 673 (1973)

ESTATE of Mary F. Colton PARK, Detroit Bank and Trust Company, Administrator with Will Annexed, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided March 21, 1973.

Attorney(s) appearing for the Case

James E. Beall, Detroit, Mich., on brief, for appellant.

Charles Anderson, Washington, D. C., for appellee; Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., on brief.

Before WEICK, PECK and MILLER, Circuit Judges.

WILLIAM E. MILLER, Circuit Judge.

This is an estate tax case in which the petitioner, the Detroit Bank and Trust Company, as administrator with will annexed, of the Estate of Mary F. Colton Park, challenges the Internal Revenue Commissioner's determination, as affirmed by the Tax Court, that certain expenses incurred in the administration of the estate are not deductible under 26 U.S.C. § 2053(a) (1971).1 The petitioner challenges...

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