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ESTATE OF HARWOOD v. COMMISSIONER

Docket No. 1855.

3 T.C. 1104 (1944)

ESTATE OF ROBERT W. HARWOOD, RICHARDSON HARWOOD AND THE NEW ENGLAND TRUST COMPANY, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 18, 1944.

Attorney(s) appearing for the Case

Daniel L. Brown, Esq., Raymond B. Roberts, Esq., and Lawrence E. Green, Esq., for the petitioners.

R. H. Transue, Esq., for the respondent.

OPINION.

MELLOTT, Judge:

The Commissioner determined a deficiency in the income tax of the estate of Robert W. Harwood for the calendar year 1940 in the amount of $32,993.20. The sole question is, Did the sum of $55,460.46 distributed on December 24, 1940, by its executors to the trustees of a trust created under the will of the decedent constitute an allowable deduction?

An issue with reference to the disallowance by the respondent of a deduction...

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