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CARSON v. COMMISSIONER

Docket No. 6661-74.

35 T.C.M. 330 (1976)

T.C. Memo. 1976-73

Estate of William H. Carson, Deceased, Patricia A. Carson, Executor v. Commissioner.

United States Tax Court.

Filed March 9, 1976.

Attorney(s) appearing for the Case

Alan Rauh Orschel, 111 W. Monroe St., Chicago, Ill., for the petitioner. Steven S. Brown, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency in decedent's Federal estate tax in the amount of $500.50. The sole matter in controversy is whether a broker's commission and certain real estate taxes are deductible from decedent's gross estate as "expenses incurred in administering property not subject to claims", within the meaning of section 2053(b), I.R.C. 1954. All of the facts have been stipulated.

William H. Carson...

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