ESTATE OF BELMONT v. COMMISSIONER

Docket No. 9409-11.

144 T.C. 84 (2015)

ESTATE OF EILEEN S. BELMONT, DECEASED, DIANE SATER, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 19, 2015.


Attorney(s) appearing for the Case

Katherine R. Dodson and Brian J. Harstine , for petitioner.

Richard J. Hassebrock , for respondent.


Respondent issued a notice of deficiency to the Estate of Eileen Belmont (estate) determining a $75,662 deficiency in the estate's Federal income tax for the taxable period ending March 31, 2008.1 The issue for decision is whether the estate is entitled to a $219,580 charitable contribution

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