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ESTATE OF PAGE v. COMMISSIONER

Docket No. 69700.

20 T.C.M. 1298 (1961)

T.C. Memo. 1961-248

Estate of Frank Edwin Page, Mountain Trust Bank, Executor v. Commissioner.

United States Tax Court.

Filed August 31, 1961.

Attorney(s) appearing for the Case

Robert Ash, Esq., 1921 Eye St., Washington, D. C., and Carl F. Bauersfeld, Esq., for the petitioner. Hubert E. Kelly, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in estate taxes against the Estate of Frank Edwin Page in the amount of $133,434.41.

The only question presented for our decision is: What is the amount deductible as a testamentary charitable gift under section 812(d) of the Internal Revenue Code of 1939.

Findings of Fact

Most of the facts in this case have been stipulated. The stipulation and the exhibits attached...

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