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ESTATE OF McKAY v. COMMISSIONER

Docket No. 13929-92.

68 T.C.M. 279 (1994)

T.C. Memo. 1994-362

Estate of Miriam G. McKay, Deceased, Victor A. Hermann, Executor v. Commissioner.

United States Tax Court.

Filed August 1, 1994.

Attorney(s) appearing for the Case

Robert H. Showen, 1290 Howard Ave., Burlingame, Calif., for the petitioner. Paul J. Krug, for the respondent.

Memorandum Findings of Fact and Opinion

CHIECHI, Judge.

Respondent determined a deficiency of $219,381 in petitioner's Federal estate tax.

The only issue is whether the deduction for charitable transfers claimed by the estate of Miriam G. McKay (estate) under section 2055(a)1 must be reduced pursuant to section 2055(c) to reflect a share of the estate's Federal and California estate tax liabilities.

Findings...

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