FEINBERG v. COMMISSIONER

Docket No. 2107-75.

35 T.C.M. 1794 (1976)

T.C. Memo. 1976-396

Estate of Gussie Feinberg, deceased, Benjamin L. Feinberg and Freda Rosenberg, Administrators v. Commissioner.

United States Tax Court.

Filed December 27, 1976.


Attorney(s) appearing for the Case

Benjamin L. Feinberg and Freda Rosenberg, pro se, 6 Brookside Rd., Binghamton, N.Y. Joan B. Alexander, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $4,226.06 in estate tax. The sole issue is whether a mortgage executed by Gussie Feinberg in favor of her six adult children is deductible as a claim against the estate under section 2053.1

Findings of Fact

Some of the facts have been stipulated and are found accordingly.

Gussie Feinberg (decedent) died on...

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