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ESTATE OF CONARD v. COMMISSIONER

Docket No. 6998-73.

34 T.C.M. 1071 (1975)

T.C. Memo. 1975-249

Estate of Claire M. Conard, Deceased, Richard Lee Conard, Executor v. Commissioner.

United States Tax Court.

Filed July 28, 1975.

Attorney(s) appearing for the Case

Dennis O. Smith and John T. Suter, Suites 604-5-6-7, Wiley Bldg., Hutchinson, Kan., for the petitioner. Thomas M. Ingoldsby, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in Federal estate tax due from the estate of Claire M. Conard in the amount of $3,728.36. The sole issue for decision is whether the estate is entitled to deduct, as a claim against the estate, the amount of $35,800 representing three unsecured notes endorsed by the decedent as a co-guarantor.

Findings of Fact

Some of the facts have been stipulated...

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