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ESTATE OF WOOD v. COMMISSIONER

Docket No. 87550.

39 T.C. 1 (1962)

ESTATE OF WILLIS D. WOOD, DECEASED, LAWRENCE A. BAKER, ET AL., EXECUTORS, AND ANNA M. WOOD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 1, 1962.

Attorney(s) appearing for the Case

Lawrence A. Baker, Esq., for the petitioners.

Hyman Maron, Esq., for the respondent.

TIETJENS, Judge:

The Commissioner determined a deficiency in petitioners' income tax for the taxable year 1957 of $12,872.16. The parties have reached agreement on several issues regarding the deficiency. The remaining issues presented for decision are: (1) Whether the value of shares of stock transferred to a church pursuant to a trust agreement providing for perpetual care of the transferor's plot in the church cemetery is deductible as a charitable contribution...

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