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DEAN v. COMMISSIONER

Docket Nos. 7003-79, 14281-81, 14354-81, 14355-81.

46 T.C.M. 184 (1983)

T.C. Memo. 1983-276

Estate of Jack Dean, Deceased, Jack L. Dean, Co-Executor, et al, v. Commissioner.

United States Tax Court.

Filed May 18, 1983.

Attorney(s) appearing for the Case

David C. Alexander III, for the petitioners. Martha Combellick, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined the following deficiencies in petitioners' 1974 Federal income tax:

     Docket No.                   Amount

      7003-79 .............    $ 4,814.00
     14281-81 .............     21,275.00
     14354-81 .............     20,035.00
     14355-81 .............     25,584.79

After concessions, the only issue is whether an estate is entitled to a deduction under section 661...

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