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ESTATE OF BELZER v. COMMISSIONER

Docket No. 108709.

1 T.C.M. 539 (1943)

Estate of John L. J. Belzer, Deceased, Girard Trust Company and Alexander Conn, Executors v. Commissioner.

United States Tax Court.

Entered February 4, 1943.

Attorney(s) appearing for the Case

Alexander Conn, Esq., 1420 Walnut St., Philadelphia, Pa., for petitioners. Lewis S. Pendleton, Esq., for respondent.

Memorandum Opinion

HILL, Judge:

Respondent determined a deficiency in estate tax in the amount of $2,357.01, resulting from a number of adjustments, only two of which are called in question here. Petitioners allege that respondent erred (1) in disallowing, to the extent of $5,000 a deduction for attorney's fees, and (2) a deduction of $21,500 for a claim against the estate.

Petitioners are the executors under the will of John L. J. Belzer, deceased...

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