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ESTATE OF ALDEN v. COMMISSIONER

Docket No. 3530-79.

43 T.C.M. 1026 (1982)

T.C. Memo. 1982-183

Estate of Floyd D. Alden, Deceased, Miriam P. Alden, Executrix v. Commissioner.

United States Tax Court.

Filed April 12, 1982.

Attorney(s) appearing for the Case

Miriam P. Alden (executrix), 15 West Washington Blvd., Bath, N.Y., for the petitioner. William S. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $6,106 in petitioner's Federal estate tax. After concessions, the issue for decision is whether petitioner is entitled to miscellaneous deductions under section 2053(a)1 in excess of the amounts allowed by respondent.

Findings of Fact

Some of the facts have been stipulated and are found accordingly.

The decedent...

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