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ESTATE OF GREENBERG v. COMMISSIONER

Docket No. 14215-78.

76 T.C. 680 (1981)

ESTATE OF MAYER C. GREENBERG, DECEASED, DANIEL B. GREENBERG, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 27, 1981.

Attorney(s) appearing for the Case

Alvin T. Levitt and Myron S. Greenberg, for the petitioners.

Charles O. Cobb, for the respondent.

FORRESTER, Judge:

Respondent has determined a deficiency of $161,820 in the Federal estate tax of petitioner. The sole issue for decision is whether certain debts owed by the decedent at his death are deductible as claims against the estate pursuant to section 2053(a)(3).1

FINDINGS OF FACT

Most of the facts have been stipulated and are so found.

Decedent Mayer C. Greenberg died on August 15, 1974. Probate...

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