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ESTATE OF O'BRIEN v. COMMISSIONER

Docket No. 733-70.

57 T.C. 27 (1971)

ESTATE OF RICHARD F. O'BRIEN, JR., DECEASED, THE OMAHA NATIONAL BANK, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 5, 1971.

Attorney(s) appearing for the Case

David E. Pavel, for the petitioner.

Leonard A. Hammes, for the respondent.

DAWSON, Judge:

Respondent determined a deficiency of $7,673.18 in the estate tax of the petitioner. The question to be decided is whether the petitioner is entitled to a deduction from the gross estate under section 2055(a) of the Internal Revenue Code of 1954,1 for the decedent's bequest of a remainder interest to six charities upon the termination of a testamentary trust. The answer depends upon the construction of various provisions...

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