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POMERENE v. COMMISSIONER

Docket No. 106541.

2 T.C.M. 304 (1943)

Mary B. Pomerene, Executrix of the Estate of Atlee Pomerene, Deceased v. Commissioner.

United States Tax Court.

Entered June 24, 1943.

Attorney(s) appearing for the Case

Mark A. Loofbourrow, Esq., Union Commerce Bldg., Cleveland, O., for the petitioner. Thos. F. Callahan, Esq., for the respondent.

Memorandum Opinion

STERNHAGEN, Judge:

In determining a deficiency of $4,570.98 in estate tax, the Commissioner disallowed a deduction for an alleged bequest of $30,000 to Wooster College, which is stipulated to be an exempt educational institution. The facts are all stipulated and need not be set forth in this opinion; they are found as stipulated.

The only question is whether by the language of the codicil to decedent's will there was a bequest...

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