ESTATE OF HERRMANN v. COMMISSIONER

Docket No. 17791-92.

69 T.C.M. 1995 (1995)

T.C. Memo. 1995-90

Estate of Herbert R. Herrmann, Deceased, Edward I. Herrmann and Lawrence A. Herrmann, Co-Executors v. Commissioner.

United States Tax Court.

Filed March 2, 1995.


Attorney(s) appearing for the Case

Frank H. Connelly, Jr., 145 Huguenot, New Rochelle, N.Y., for the petitioner. George Soba, for the respondent.


Memorandum Opinion

HALPERN, Judge:

By notice of deficiency dated May 11, 1992, respondent determined a deficiency in estate tax of $187,394.

Certain issues have been settled. The sole remaining issue is whether, in determining the taxable estate, petitioner may deduct as a claim against the estate the value of an interest in a cooperative apartment left by the decedent to his surviving spouse.

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