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ESTATE OF DREW v. COMMISSIONER

Docket No. 60189.

30 T.C. 335 (1958)

ESTATE OF JAMES B. DREW, DECEASED, JOHN DREW, EXECUTOR, AND THE ESTATE OF MARY S. DREW, DECEASED, HENRY PHIPPS HOFFSTOT, JR., EXECUTOR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 20, 1958.

Attorney(s) appearing for the Case

Robert H. Sabel, Esq., for the petitioners.

David L. Ketter, Esq., for the respondent.

TIETJENS, Judge:

The Commissioner determined a deficiency in the income tax of James B. Drew, deceased, and Mary S. Drew for the year 1953 in the amount of $6,924.66. Two adjustments were made by the Commissioner, but only one of them was contested. We must decide whether a trustee's fee paid in 1953 by Mary, who was the principal and income beneficiary of a trust which was terminated in 1947, is properly deductible on the joint income tax return for 1953 of...

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