ESTATE OF HALL v. COMMISSIONER

Docket No. 2184-90.

63 T.C.M. 1951 (1992)

T.C. Memo. 1992-56

Estate of Almon E. Hall, Deceased, Norman A. Hall, Executor v. Commissioner.

United States Tax Court.

Filed January 29, 1992.


Attorney(s) appearing for the Case

Richard C. Hannan, Jr., 46 S. Whittlesey Ave., Wallingford, Conn., for the petitioner. Nancy M. Vinocur, for the respondent.


Memorandum Opinion

JACOBS, Judge:

Respondent determined a deficiency of $134,4231 in petitioner's Federal estate tax. The deficiency was based primarily on respondent's disallowance of $271,440 of the $530,471 that petitioner claimed as a charitable deduction. The deduction was for an amount passing to a 5-year charitable lead trust established under the will of the decedent's wife, Amy E. Hall, as a result of the decedent's...

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