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ESTATE OF CHRISTY v. COMMISSIONER

Docket No. 9223.

8 T.C. 862 (1947)

ESTATE OF BAYARD H. CHRISTY, DECEASED, PEOPLES-PITTSBURGH TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 23, 1947.

Attorney(s) appearing for the Case

William Wallace Booth, Esq., for the petitioner.

Stanley L. Drexler, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $6,356.88 in estate tax. The only issue for decision is whether the Commissioner erred in failing to allow a deduction of $16,256.14 for a bequest to charity after life estates. The facts have been stipulated.

The decedent died on June 20, 1943, a resident of Pennsylvania. The estate tax return was filed with the collector of internal revenue for the twenty-third district...

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