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ESTATE OF EVANGELINE v. COMMISSIONER

Docket No. 5954-78.

44 T.C.M. 306 (1982)

T.C. Memo. 1982-366

Estate of Evangeline L. Dumesnil, Deceased, Myron Alpert, Special Fiduciary v. Commissioner.

United States Tax Court.

Filed June 28, 1982.

Attorney(s) appearing for the Case

Eli Friedman, for the petitioner. James R. Rich, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in the Federal estate tax of the estate of Evangeline L. Dumesnil, deceased, Myron Alpert, special fiduciary, in the amount of $50,502.04.

The only issue for decision is whether decedent's estate is entitled to a charitable deduction under section 20551 for a remainder interest in a trust...

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