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ESTATE OF McCOY v. COMMISSIONER

Docket No. 6348-66.

50 T.C. 562 (1968)

ESTATE OF LAWRENCE R. McCOY, DOROTHY H. McCOY, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 3, 1968.

Attorney(s) appearing for the Case

Raymond T. Mahon, for the petitioner.

A. W. Dickinson, for the respondent.

OPINION

TIETJENS, Judge:

The Commissioner determined deficiencies for the taxable period May 9, 1963, through December 31, 1963, and for the taxable year 1964, in the amounts of $2,232.19 and $5,719.77, respectively.

The sole issue is whether a widow's allowance paid out of principal of the estate, pursuant to a Probate Court decree, is deductible under section 661(a) of the Internal Revenue Code of 1954,1 in computing...

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