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ESTATE OF SHELLY v. COMMISSIONER

Docket No. 1739-75.

52 T.C.M. 138 (1986)

T.C. Memo. 1986-362

Estate of Rebecca Roberts Shelly a/k/a Rebecca R. Shelly, Rebecca R. Anthony, Rebecca McInnes Roberts, Rebecca McInnes Roberts Shelly and Rebecca M. Shelly, c/o American Bank and Trust Co. of Pa. v. Commissioner.

United States Tax Court.

Filed August 11, 1986.

Attorney(s) appearing for the Case

David M. Jordan, for the petitioner. James P. Clancy, for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $78,341.69; petitioner claimed an estate tax refund in the amount of $306,800.60, plus interest. After concessions, the sole issue for decision is whether petitioner is entitled to a charitable contribution deduction pursuant to section 2055.1

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