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  5. 81 T.C. 741 (1983)
 

ESTATE OF THEIS v. COMMISSIONER

Docket Nos. 8736-80, 8737-80.

81 T.C. 741 (1983)

ESTATE OF CHARLES FRED THEIS, DECREASED, LAURA WATSON AND GUY W. THEIS, CO-PERSONAL REPRESENTATIVES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ESTATE OF MARY L. THEIS, DECEASED, LAURA WATSON AND GUY W. THEIS, CO-EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 17, 1983.

Attorney(s) appearing for the Case

William G. Davidson III, for the petitioners.

Alan C. Levine, for the respondent.

OPINION

DAWSON, Chief Judge:

In these consolidated cases, respondent determined deficiencies in Federal estate tax against the Estate of Charles Fred Theis, deceased, in the amount of $21,606.82, and against the Estate of Mary L. Theis, deceased, in the amount of $8,950.22.

After concessions, the primary issue for our decision is whether the balances due on certain mortgages are deductible by the estates...

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