In this case the Commissioner has determined an estate tax deficiency of $1,300.86. In determining the deficiency, the Commissioner increased the deduction for executor's commission from the amount of $4,251.73 claimed in the estate tax return to $5,366.84, by reason of which the petitioner claims an overpayment.
The only question we have to decide is whether an item of $5,000 allowed by the probate court pursuant to Missouri statute for a year's support of the surviving...
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