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ESTATE OF YOUNG v. COMMISSIONER

Docket No. 23630-89.

64 T.C.M. 770 (1992)

T.C. Memo. 1992-551.

Estate of Donald P. Young, Jr., Deceased, Judith H. Young, Executrix v. Commissioner.

United States Tax Court.

Filed September 17, 1992.

Attorney(s) appearing for the Case

George Voss, 117 Gunsmoke, Dodge City, Kan., for the petitioner. C. Glenn McLoughlin, for the respondent.

Memorandum Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal estate tax against petitioner in the amount of $15,269.84.

After a concession by respondent,1 the issue for decision is whether the marital bequest under paragraph III of decedent's will must be reduced on account of $13,000 of the attorney's fee deducted by petitioner on its income tax returns.

The instant case has been submitted...

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