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  5. 34 T.C.M. 1113 (1975)
 

ESTATE OF KLEIN v. COMMISSIONER

Docket No. 3326-73.

34 T.C.M. 1113 (1975)

T.C. Memo. 1975-259

Estate of Emanuel Klein, Deceased, Isidor P. Ruth, Executor v. Commissioner.

United States Tax Court.

Filed August 11, 1975.

Attorney(s) appearing for the Case

Abraham I. Kirschenbaum, for the petitioner. Russell F. Kurdys, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $10,153.72 in the Federal estate tax of the estate of Emanuel Klein. At issue is whether section 20551 permits any deduction with respect to certain charitable remainder interests in a trust established under decedent's will, where the trust principal is subject to invasion for the benefit of an income beneficiary.

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