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ESTATE OF GILLESPIE v. COMMISSIONER

Docket No. 9692.

8 T.C. 838 (1947)

ESTATE OF JOHN MAXWELL GILLESPIE, DECEASED, CARRIE E. GILLESPIE AND MARY W. GILLESPIE, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 18, 1947.

Attorney(s) appearing for the Case

J. Stanton Carson, Esq., and J. Merrill Wright, Esq., for the petitioners.

Homer Benson, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $3,259.40 in estate tax. The only issue for decision is whether the Commissioner erred in failing to allow the estate a deduction of $5,000. The parties are in agreement as to the facts and have filed a stipulation which, together with three exhibits, is adopted as the findings of fact.

John Maxwell Gillespie, a resident of Pittsburgh, Pennsylvania, died on December 6, 1943...

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