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ESTATE OF THOMPSON v. C.I.R.

No. 80-2244.

730 F.2d 1071 (1983)

ESTATE OF Bessie L. THOMPSON, Deceased, Terrence R. Moses, Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided September 15, 1983.

Opinion April 3, 1984.

Attorney(s) appearing for the Case

Lester N. Bergum, Jr., Frankfort, Ind., Lawrence A. Jegen, III, Indianapolis, Ind., for petitioner-appellant.

Helen M. Marinak, Tax Division, Dept. of Justice, Washington, D.C., for respondent-appellee.

Before SPRECHER, Circuit Judge, SWYGERT, Senior Circuit Judge, and MARSHALL, District Judge.

PER CURIAM.

This is an appeal by the Estate of Bessie L. Thompson from a decision of the United States Tax Court sustaining the Commissioner of Internal Revenue's assessment of an estate tax deficiency of $12,724.07. The Tax Court agreed with the Commissioner that $50,000 which petitioner reported on its federal estate tax return as a claim against the estate, was not deductible under § 2053(a)(3) of the Internal Revenue Code of 1954, 26 U.S.C. § 2053(a...

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