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ESTATE OF HALL v. COMMISSIONER

Docket No. 12751-87.

93 T.C. 745 (1989)

ESTATE OF ZELLA HALL, DECEASED, ANDREW BOYKO, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 26, 1989.

Attorney(s) appearing for the Case

Walter P. Bubna, for the petitioner.

John H. Gadon, for the respondent.

WHALEN, Judge:

Respondent determined a deficiency of $109,483.98 in petitioner's Federal estate tax, and an addition to tax of $10,948.10 under section 6651(a)(1).1 After concessions, the issue for decision is whether petitioner is entitled to charitable deductions under section 2055 for bequests of remainder interests in a testamentary trust to six charitable organizations.

FINDINGS...

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