ESTATE OF GOOEL v. COMMISSIONER

Docket No. 8390-74.

68 T.C. 504 (1977)

ESTATE OF ELMER F. GOOEL, DECEASED, FRANCES GOOEL, EXECUTRIX, PETITIONER. v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 18, 1977.


Attorney(s) appearing for the Case

Richard K. Seltzer, for the petitioner.

Richard W. Kennedy and Melvern Stein, for the respondent.


TANNENWALD, Judge:

Respondent determined a deficiency in the Federal estate tax due from the Estate of Elmer Gooel, deceased, in the amount of $57,243.14. Various concessions having been made, the only issue remaining for decision is whether petitioner is entitled to an estate tax deduction with respect to a remainder interest in a trust bequeathed to certain charitable organizations.

FINDINGS OF FACT

Some of the facts have been stipulated...

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