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ESTATE OF GILLESPIE v. COMMISSIONER

Docket No. 20256.

8 T.C.M. 875 (1949)

Estate of Anna R. D. Gillespie, Deceased, Mabel Lindsay Gillespie, John G. Buchanan and Mellon National Bank and Trust Company, Executors v. Commissioner.

United States Tax Court.

Entered September 29, 1949.

Attorney(s) appearing for the Case

David B. Buerger, Esq., 1025 Union Trust Bldg., Pittsburgh 19, Pa., and John G. Buchanan, Jr., for the petitioners. Charles R. Johnston, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $282,041.29 in estate tax. The issues for decision are (1) whether the value of a one-fourth interest in the residuary estate given to charities, for the purpose of a deduction under section 812(d), is the amount which the charities actually get under the Pennsylvania law or a lesser amount arrived at by assuming that all estate taxes will come out of the residuary estate and taking...

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