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ESTATE OF AMICK v. COMMISSIONER

Docket No. 736-76.

67 T.C. 924 (1977)

ESTATE OF W. ROBERT AMICK, DECEASED, MARY CHILDS, CHARLES W. DAVEE, AND JOHN CHILDS, CO-EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 10, 1977.

Attorney(s) appearing for the Case

D. W. Jurgemeyer, for the petitioner.

Thomas L. Kummer, for the respondent.

OPINION

DRENNEN, Judge:

Respondent determined a deficiency in the estate tax liability of decedent's estate in the amount of $1,550. The only issue for decision is whether petitioner may deduct for estate tax purposes a bequest of $5,000 to the Scipio Cemetery of Scipio, Ind., made in decedent's will.

All of the facts were stipulated and the case was submitted under Rule 122, Tax Court Rules of Practice...

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