ESTATE OF SPILLAR v. COMMISSIONER

Docket No. 7677-81.

50 T.C.M. 1285 (1985)

T.C. Memo. 1985-529

Estate of Bliss R. Spillar, Sr., Deceased, Margaret Jean Spillar Shepard, Independent Co-executrix, and Austin National Bank, Independent Co-executor v. Commissioner.

United States Tax Court.

Filed October 10, 1985.


Attorney(s) appearing for the Case

Philip C. Joseph, 220 West Seventh St., Austin, Tex., for the petitioner. Ana G. Cummings, for the respondent.


Memorandum Opinion

WRIGHT, Judge:*

Respondent determined a deficiency in petitioner's Federal estate tax return in the amount of $70,582.00. After concessions, the issues for decision are (1) whether petitioner, on its Federal estate tax return, can deduct various types of estimated post-death interest; (2) whether petitioner may claim a state death tax credit on its Federal estate tax return for state inheritance taxes which...

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