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ESTATE OF GRANT v. COMMISSIONER

Docket No. 3818-98.

78 T.C.M. 900 (1999)

T.C. Memo. 1999-396

Estate of Constance R. Grant, Deceased, P. Walker Grant, Jr., Personal Representative v. Commissioner.

United States Tax Court.

Filed December 7, 1999.

Attorney(s) appearing for the Case

P. Walker Grant, Jr. (personal representative), for the petitioner.

Elise F. Alair and Bradford A. Johnson, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined a deficiency of $15,248 in Federal estate tax (estate tax) with respect to the estate of Constance R. Grant (the estate). The issue remaining for decision is whether the estate is entitled to deduct certain amounts claimed under section 2053.1 We hold that it is to the extent stated herein.

FINDINGS OF FACT

Some of the facts have been...

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