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ESTATE OF BATH v. COMMISSIONER

Docket No. 7277-70.

34 T.C.M. 493 (1975)

T.C. Memo. 1975-102

Estate of Gertrude Bath, Deceased, T.A. Bath, Independent Executor v. Commissioner.

United States Tax Court.

Filed April 15, 1975.

Attorney(s) appearing for the Case

Robert Edwin Davis, for the petitioner. Kenneth A. Little, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in estate tax of the Estate of Gertrude Bath, Deceased, T.A. Bath, Independent Executor, in the amount of $23,763.52.

The issue for decision is whether the Estate is entitled to deduct as a claim against the estate, under section 2053, I.R.C. 1954,1 the sum of $85,953.32 paid to Paul Loyd Bath.

Findings of Fact

Some...

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