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ESTATE OF BAHR v. COMMISSIONER

Docket No. 5288-75.

68 T.C. 74 (1977)

ESTATE OF CHARLES A. BAHR, SR., DECEASED, TEXAS COMMERCE BANK NATIONAL ASSOCIATION, CO-INDEPENDENT EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 25, 1977.

Attorney(s) appearing for the Case

William C. Griffith, for the petitioner.

William T. Overton, for the respondent.

OPINION

GOFFE, Judge:

The Commissioner determined a deficiency in estate tax due from the Estate of Charles A. Bahr, Sr., in the amount of $476,683.09. The only issue for decision is whether interest expense incurred by petitioner on the unpaid balance of its Federal estate tax liability deferred under section 6161, I.R.C. 1954,1 is deductible as an administration expense under...

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