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ESTATE OF McCUTCHAN v. COMMISSIONER

Docket No. 11524-77.

39 T.C.M. 219 (1979)

T.C. Memo. 1979-393

Estate of Mary Culton McCutchan, Betty Wiskirchen, Executrix v. Commissioner.

United States Tax Court.

Filed September 24, 1979.

Attorney(s) appearing for the Case

J. Patrick Wheeler, 314 Eleventh St., Canton, Mo., for the petitioner. William J. Falk, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $9,652.41 in petitioner's Federal estate tax and an addition to tax under section 6651(a)1 of $482.62. Because of concessions, the remaining issues are (1) whether the amount of the charitable deduction petitioner claims under section 2055(a) must be reduced under section 2055(c) by the charitable bequests' pro rata share of Federal estate tax, (2) whether petitioner...

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