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ESTATE OF CASSIDY v. COMMISSIONER

Docket No. 26713-83.

49 T.C.M. 580 (1985)

T.C. Memo. 1985-37

Estate of Sara C. Cassidy, Deceased, Paul H. Cassidy, Executor v. Commissioner.

United States Tax Court.

Filed January 22, 1985.

Attorney(s) appearing for the Case

Andrew M. Stephens, 301 Main St., Lexington, Ky., for the petitioner. Scott R. Cox, for the respondent.

Memorandum Opinion

KÖRNER, Judge:

Respondent determined a deficiency in Federal estate tax against the Estate of Sara C. Cassidy in the amount of $108,621.71. After concessions, the issue which we must determine is whether the devise in trust of a remainder interest in certain real property, for the benefit of a religious institution, qualifies for the allowance of a deduction from decedent's gross estate under the provisions of section 2055.

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