ESTATE OF FAGAN v. COMMISSIONER

Docket No. 4688-97.

77 T.C.M. 1427 (1999)

T.C. Memo. 1999-46

Estate of Harry Fagan, Jr., Deceased, First Citizens Bank, Executor v. Commissioner.

United States Tax Court.

Filed February 16, 1999.


Attorney(s) appearing for the Case

Maria M. Lynch, for the petitioner. Edwina L. Charlemagne, for the respondent.


MEMORANDUM OPINION

COHEN, Chief Judge:

Respondent determined a deficiency in the Federal estate tax of the estate of Harry Fagan, Jr., in the amount of $84,899. The issues for decision are:

(1) Whether the amount included in the gross estate as a bequest from Viola K. Fagan should be increased to restore amounts incurred for administrative expenses of her estate; and

(2) whether the amount of the charitable deduction should be reduced by...

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