ESTATE OF HENNING v. COMMISSIONER

Docket No. 1181-75.

68 T.C. 374 (1977)

ESTATE OF GUSTAV HENNING, DECEASED, FIRST NATIONAL CITY BANK, DAVID T. GIBBONS, GUSTAV E. HENNING AND PAUL G. REILLY, JR., EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 13, 1977.


Attorney(s) appearing for the Case

Paul G. Reilly, Jr., for the petitioner.

L. William Fishman, for the respondent.


OPINION

SCOTT, Judge:

Respondent determined a deficiency in estate tax in the amount of $45,525.43. Some of the issues raised by the pleading have been disposed of by agreement of the parties, leaving for our decision only whether petitioner is entitled to deduct as executors' commissions any amount in excess of the $35,378.16 allowed by respondent on the basis of a computation made pursuant to the provisions...

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