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ESTATE OF STREET v. C.I.R.

No. 91-2230.

974 F.2d 723 (1992)

ESTATE OF Gordon P. STREET, deceased; Gordon P. Street, Jr.; Ruth L. Street; Frances S. Smith; John P. Gaither, Co-Executors, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided September 8, 1992.

Attorney(s) appearing for the Case

John P. Gaither, Hugh J. Moore, Jr. (argued), Douglas E. Peck (briefed), Witt, Gaither & Whitaker, Chattanooga, Tenn., for petitioners-appellees.

Abraham N.M. Shashy, Jr., Chief Counsel, I.R.S., Office of Chief Counsel, Gary R. Allen, Acting Chief (briefed), Shirley D. Peterson, Joy L. Pritts, Gayle P. Miller (argued), U.S. Dept. of Justice, Appellate Section Tax Div., Washington, D.C., for respondent-appellant.

Before: KEITH and SUHRHEINRICH, Circuit Judges, and CONTIE, Senior Circuit Judge.

CONTIE, Senior Circuit Judge.

Respondent, the Commissioner of Internal Revenue, appeals the Tax Court's order for petitioners, the estate of Gordon P. Street, wherein the court refused to reduce the estate's marital deduction by the amount of administrative and interest expenses paid from the estate's income after the death of the decedent.

I.

The facts in this case as stipulated, in part, by the parties are not in dispute. Gordon P. Street, (the...

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