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ESTATE OF TAYLOR v. COMMISSIONER

Docket No. 84988.

39 T.C. 371 (1962)

ESTATE OF REGINALD L. TAYLOR, DECEASED, IRENE GOWETZ AND ROBERT S. BOWDITCH, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 7, 1962.

Attorney(s) appearing for the Case

Irene Gowetz, Esq., for the petitioner.

J. Frost Walker, Esq., for the respondent.

OPINION.

FISHER, Judge.

Respondent determined a deficiency in estate tax of the Estate of Reginald L. Taylor in the amount of $38,669.86. Some of the issues are uncontested and will be reflected in the Rule 50 computation.

The issue in dispute is whether petitioner is entitled to a deduction from gross estate for the date of death value, using actuarial tables, of the former wife's right to receive...

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