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ESTATE OF THOMPSON v. COMMISSIONER

Docket No. 1231-78.

74 T.C. 858 (1980)

ESTATE OF BESSIE L. THOMPSON, DECEASED, TERRENCE R. MOSES, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 28, 1980.

Attorney(s) appearing for the Case

Lawrence A. Jegen III, for the petitioner.

Rodney J. Bartlett, for the respondent.

BRUCE, Judge:

Respondent determined a deficiency of $12,724.07 in the Federal estate tax of the Estate of Bessie L. Thompson. The entire deficiency results from respondent's disallowance of a deduction from the gross estate, claimed by petitioner under section 2053,1 of a claim against the estate in the amount of $50,000.2 The issue presented for our decision is whether petitioner is entitled to a deduction...

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