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ESTATE OF DODD v. COMMISSIONER

Docket No. 8618.

6 T.C.M. 651 (1947)

Estate of Gertrude Dodd, Deceased, Alice Castree Williams and Archibald A. Gulick, Executors v. Commissioner.

United States Tax Court.

Entered June 13, 1947.

Attorney(s) appearing for the Case

Carlton S. Connor, Esq., 120 Broadway, New York 5, N. Y., for the petitioners. Scott A. Dahlquist, Esq., for the respondent.

Memorandum Opinion

ARNOLD, Judge:

This proceeding involves an estate tax deficiency of $5,577.88. The deficiency resulted from several adjustments by respondent, only one of which is contested by petitioner. The issue presented is whether respondent erred in reducing the amount of charitable bequests from $30,000 to $21,927.27. Respondent reduced the value of the charitable bequests by the value of intervening life estates.

The facts as stipulated...

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