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ESTATE OF SHEDD v. COMMISSIONER

Docket No. 81379.

37 T.C. 394 (1961)

ESTATE OF MARY REDDING SHEDD, FIRST NATIONAL BANK OF ARIZONA, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 1, 1961.

Attorney(s) appearing for the Case

Louis McClennen, Esq., for the petitioner.

James Q. Smith, Esq., for the respondent.

OPINION.

FAY, Judge:

The Commissioner determined a deficiency in estate tax of $27,433.15. The issues presented for decision are:

(1) Whether petitioner may deduct under section 2053 of the Internal Revenue Code of 1954 the sum of $29,385.35 due and originally paid to the estate of Harrison P. Shedd, in view of the fact that the estate of Mary Redding Shedd, subsequent to the filing of its estate tax return, recovered from the estate of Harrison...

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