ESTATE OF POSEN v. COMMISSIONER

Docket No. 9490-78.

75 T.C. 355 (1980)

ESTATE OF VERA T. POSEN, DECEASED, GLORIA POSEN, ADMINISTRATRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 10, 1980.


Attorney(s) appearing for the Case

Alan Prigal, for the petitioner.

Paulette Segal, for the respondent.


TANNENWALD, Judge:

Respondent determined a deficiency of $3,222 in petitioner's Federal estate taxes. Concessions having been made by petitioner, the sole issue for decision is whether expenses incurred in the sale of a cooperative apartment are deductible as administration expenses under section 2053(a)(2).1

FINDINGS OF FACT

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

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