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ESTATE OF LITTLE v. COMMISSIONER

Docket No. 112651.

2 T.C.M. 8 (1943)

Estate of Bascom Little, Deceased, John S. Beard, Jr., Administrator De Bonis Non v. Commissioner.

United States Tax Court.

Entered May 4, 1943.

Attorney(s) appearing for the Case

John S. Beard, Jr., Esq., 1882 Union Commerce Bldg., Cleveland, O., for the petitioner. Lawrence R. Bloomenthal, Esq., for the respondent.

Memorandum Opinion

STERNHAGEN, Judge:

The decedent died May 26, 1940, and the estate tax return was filed in Cleveland, Ohio. The Commissioner determined a deficiency of $14,916.71 in estate tax resulting from several adjustments. Only one question remains in controversy and that is whether, as petitioner contends, a deduction may be taken of $278,664.80, which is the undisputed total amount of claims against the estate; or whether, as the Commissioner has...

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