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ESTATE OF MOOR v. COMMISSIONER

Docket No. 6659-80.

43 T.C.M. 1530 (1982)

T.C. Memo. 1982-299

Estate of George H. Moor, Deceased, BancOhio National Bank (formerly The Ohio National Bank of Columbus), Executor v. Commissioner.

United States Tax Court.

Filed May 27, 1982.

Attorney(s) appearing for the Case

Barry R. Robinson and David A. Swift, 37 West Broad St., Columbus, Ohio, for the petitioner. Eugene P. Bogner, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in the Federal estate tax of the estate of George H. Moor, deceased, BancOhio National Bank, executor, in the amount of $9,861.75.

The sole issue for decision is whether the estate is entitled to charitable deductions under section 20551 for the charitable interests in two trusts which decedent had directed to be established.

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