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ESTATE OF CARROLL v. COMMISSIONER

Docket No. 82322.

38 T.C. 868 (1962)

ESTATE OF PHILIP A. CARROLL, DECEASED, NINA R. CARROLL AND PHILIP CARROLL, EXECUTORS, AND NINA R. CARROLL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 17, 1962.

Attorney(s) appearing for the Case

Charles C. Parlin, Esq., and Margaret Smith, Esq., for the petitioners.

Leon M. Kerry, Esq., for the respondent.

[38 T.C. 869]
PIERCE, Judge:

The respondent determined deficiencies in income taxes for the calendar years 1953 and 1954, in the amounts of $12,352.94 and $4,168.02, respectively.

The sole issue for decision is whether certain expenditures made by the decedent, Philip A. Carroll, for repairing, rehabilitating, and redecorating a chapel located on his ancestral estate in Maryland, which for a period of more than 240 years...

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