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ESTATE OF HARTER v. COMMISSIONER

Docket No. 1167.

3 T.C. 1151 (1944)

ESTATE OF ROSE M. HARTER, DECEASED, THE FIRST-CENTRAL TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 26, 1944.

Attorney(s) appearing for the Case

Edwin W. Brouse, Esq., for the petitioner.

W. W. Kerr, Esq., for the respondent.

This proceeding seeks redetermination of a deficiency in estate taxes in the sum of $16,945.87, determined January 6, 1943. The contested issues relate to (a) the disallowance by respondent, as claims against the estate, of certain promissory notes executed by decedent in favor of her children and certain promissory notes upon which the decedent was comaker or endorser and (b) the disallowance of deductions alleged to be executor's commissions, attorneys' fees, debts, and...

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