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ESTATE OF TUCK v. COMMISSIONER

Docket No. 9681-87.

56 T.C.M. 827 (1988)

T.C. Memo. 1988-560

Estate of William M. Tuck, Deceased, Lester L. Dillard, Executor v. Commissioner.

United States Tax Court.

Filed December 8, 1988.

Attorney(s) appearing for the Case

Kurt R. Magette, One James Center, Richmond, Va., for the petitioner. John C. McDougal, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency in Federal Estate taxes due from the Estate of William M. Tuck in the amount of $4,689.85. The sole issue for decision is whether decedent's $10,000 bequest for perpetual care of a family cemetery in which decedent is not buried may be deducted by his estate as a funeral expense under section 2053(a)(1), I.R.C. 1954. The case was submitted on the basis of a stipulation of facts.

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