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ESTATE OF WATSON v. COMMISSIONER

Docket No. 38341.

20 T.C. 386 (1953)

ESTATE OF MYLES C. WATSON, GARDEN CITY BANK AND TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 20, 1953.

Attorney(s) appearing for the Case

Francis B. Hamlin, Esq., for the petitioner.

Robert J. McDonough, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $8,736.88 in estate tax. The only issue is whether the Commissioner erred in denying a deduction of $76,315.99 representing a claim of Jean W. Watson, a divorced former wife of the decedent. The facts have been presented by a stipulation.

The estate tax return was filed with the collector of internal revenue for the first district of New York.

The decedent and Jean...

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