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ESTATE OF LEWIS v. COMMISSIONER

Docket No. 6848-65.

49 T.C. 684 (1968)

ESTATE OF ANNA LEWIS, DECEASED, B. MORRIS PELAVIN, ADMINISTRATOR, W.W.A., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 27, 1968.

Attorney(s) appearing for the Case

Michael A. Pelavin, for the petitioner.

Charles S. Stroad, for the respondent.

IRWIN, Judge:

The Commissioner determined a deficiency of $641.38 in the estate tax liability of the petitioner, Estate of Anna Lewis.

The sole issue for decision is whether the claim of decedent's husband against decedent's estate, which claim was allowed by a Michigan Probate Court, can be deducted from the gross estate under section 2053(a) of the Internal Revenue Code of 19541 as a claim which is "allowable by the laws...

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