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SUTTON v. COMMISSIONER OF INTERNAL REVENUE

No. 74-1123.

535 F.2d 254 (1974)

Leonard SUTTON, Executor of the Estate of Sam Sutton, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided June 19, 1974.

Attorney(s) appearing for the Case

Lewis Allen, Norfolk, Va. (Louis B. Fine and Fine, Fine, Legum & Fine, Norfolk, Va., on brief), for appellant.

Alfred S. Lombardi, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacks and Loring W. Post, Attys., Tax Div., U. S. Dept. of Justice, Washington, D. C., on brief), for appellee.

Before BRYAN, Senior Circuit Judge, and WINTER and FIELD, Circuit Judges.

PER CURIAM:

Confronted with a determination of a deficiency in estate taxes, the petitioner challenged the Commissioner's action in a proceeding in the United States Tax Court. The issues presented to that court were (1) whether the present value of the surviving spouse's right to receive $400.00 monthly for her lifetime pursuant to the terms of a prenuptial agreement was deductible by petitioner under Section 2053(a)(3)1 as a claim against...

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