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GOSCH v. COMMISSIONER

Docket No. 7105-73.

35 T.C.M. 353 (1976)

T.C. Memo. 1976-82

Estate of Celia Gosch, Harry M. Gosch, Executor, Lawrence S. Gosch, Executor v. Commissioner.

United States Tax Court.

Filed March 16, 1976.

Attorney(s) appearing for the Case

Richard J. Mandell, for the petitioner. J.S. Hamelburg and Richard S. Kestenbaum, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined an estate tax deficiency in the amount of $4,341.40. All other issues having been conceded, the only remaining matter in controversy is whether a debt owed by the decedent at the time of her death based on a $10,000 demand note is deductible under section 2053(a)(3), I.R.C. 1954. All of the facts have been stipulated.

Celia Gosch ("decedent") died testate on August 12, 1970. At the time...

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