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ESTATE OF RUNYAN v. COMMISSIONER

Docket No. 8692.

5 T.C.M. 531 (1946)

Winfred Runyan Estate, Dee R. Wygant, Executor of the Last Will v. Commissioner.

United States Tax Court.

Entered June 28, 1946.

Attorney(s) appearing for the Case

Eben Lesh, Esq., Huntington, Ind., for the petitioner. Lester M. Ponder, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves an estate tax deficiency of $5,845.17. The only question in issue is whether the values of certain remainder interests which decedent bequeathed to charities, after a life estate in his wife, are deductible as charitable bequests. The facts are not in dispute.

Findings of Fact

The decedent died testate, a resident of Huntington, Indiana, on December 24, 1942. His executor filed an...

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