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HUNTINGTON NATIONAL BANK v. COMMISSIONER

Docket Nos. 17736, 17737.

13 T.C. 760 (1949)

THE HUNTINGTON NATIONAL BANK, OF COLUMBUS, OHIO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. OTTERBEIN COLLEGE, TRANSFEREE OF THE ESTATE OF SHAUCK E. BARLOW, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 21, 1949.

Attorney(s) appearing for the Case

Roger K. Powell, Esq., for the petitioners.

W. W. Kerr, Esq., for the respondent.

The Commissioner determined a deficiency in estate tax in the amount of $11,504.39 and thereupon determined for assessment against petitioner the same amount as constituting its personal liability as a fiduciary. The questions involved are whether the estate is entitled to (1) a deduction of $25,000 as support for decedent's widow, and (2) a deduction for a specific devise to Marion County Federation of Women's Clubs, (3) whether the Commissioner erred in computing the value...

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