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McGUIRE v. COMMISSIONER

Docket No. 6793-71.

59 T.C. 361 (1972)

ESTATE OF BERNARD J. McGUIRE, ERWIN J. McGUIRE, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 30, 1972.

Attorney(s) appearing for the Case

Erwin J. McGuire, pro se.

George W. Connelly, Jr., for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency in estate tax in the amount of $1,144.45. The only issue is whether the decedent's estate is entitled to a deduction under section 2055(a)1 for the value of the remainder interest in a trust where the trustee was authorized to use the net income and "so much of the principal" as in his judgment "shall be necessary for the comfort of my sister, Mother M. Camilla of the Sisters...

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