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ESTATE OF BRITENSTOOL v. COMMISSIONER

Docket No. 4170-64.

46 T.C. 711 (1966)

ESTATE OF HARRY BRITENSTOOL, DECEASED, BY MANUFACTURERS HANOVER TRUST COMPANY (SUCCESSOR BY MERGER TO THE HANOVER BANK), AS SOLE SURVIVING EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 2, 1966.

Attorney(s) appearing for the Case

Harold J. Raby, for the petitioner.

Charles M. Costenbader, for the respondent.

SIMPSON, Judge:

The respondent determined a deficiency in estate tax in the amount of $69,204.58. There are three issues remaining for decision: (1) Whether a payment by the estate in satisfaction of a claim against the estate approved by a State court is deductible under section 2053, I.R.C. 1954;1 (2) whether the payment by the estate of 2 months' rent on decedent's apartment after his death is deductible under section 2053 as...

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