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ESTATE OF PICKARD v. COMMISSIONER

Docket No. 6629-71.

60 T.C. 618 (1973)

ESTATE OF CLAIRE FERN PICKARD, DECEASED, OHIO NATIONAL BANK OF COLUMBUS, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 30, 1973.

Attorney(s) appearing for the Case

Joseph S. Platt, John A. Dunkel, and David S. Workman, for the petitioner.

Ross F. Springer, for the respondent.

OPINION

TANNENWALD, Judge:

Respondent determined a deficiency of $45,895.36 in the estate tax of the Estate of Claire Fern Pickard. The only question raised is whether the estate is entitled to a charitable deduction under section 2055.1

All of the facts have been stipulated and are so found.

The Ohio National Bank of Columbus is the executor of the Estate of Claire Fern Pickard. Its principal office was...

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