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ESTATE OF CLYMER v. COMMISSIONER

Docket No. 48525.

13 T.C.M. 715 (1954)

T. C. Memo. 1954-112

Estate of Robert L. Clymer, Deceased, Edward O. Steely and Doylestown Trust Company, Executors v. Commissioner.

United States Tax Court.

Filed July 30, 1954.

Attorney(s) appearing for the Case

George Craven, Esq., Packard Building, Philadelphia, Pa., and James F. Gordy, Esq., for the petitioners. Daniel A. Taylor, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined a deficiency in income tax of the estate of $6,629.54 for its fiscal year ended July 31, 1950 and one of $573.21 for its fiscal year ended July 31, 1951. The only issue for decision is whether the estate is entitled to a deduction of $24,774.17 for the first year and one of $4,314.31 for the second year under section 162(a). The facts have been stipulated and the stipulation is adopted as the...

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