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ESTATE OF CHAGRA v. COMMISSIONER

Docket No. 7887-86.

60 T.C.M. 104 (1990)

T.C. Memo. 1990-352

Estate of Lee Chagra, Deceased, Joseph Abraham, Administrator v. Commissioner.

United States Tax Court.

Filed July 11, 1990.

Attorney(s) appearing for the Case

Towner Leeper and John Leeper, 661 Mesa Hills, El Paso, Tex., for the petitioner. Byron Calderon and C. Joseph Craven, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge.

Respondent determined a deficiency of $193,364 in the Federal estate tax liability of the estate of Lee Chagra and an addition to tax of $48,341 under section 6651(a)(1).1 After concessions by both parties, the issues to be decided are whether alleged debts of decedent are deductible claims against the estate under section 2053(a)(3), and whether

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