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ESTATE OF THOMAS v. COMMISSIONER

Docket No. 8877-87.

55 T.C.M. 1241 (1988)

T.C. Memo. 1988-295

Estate of Godfrey Thomas, deceased, First National Bank, Dewitt, Arkansas, Executor v. Commissioner.

United States Tax Court.

Filed July 11, 1988.

Attorney(s) appearing for the Case

Lewis H. Mathis, 2000 First Commercial Bldg., Little Rock, Ark., James E. Harris, and Walter M. Ebel III, for the petitioner. Edsel Ford Holman, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

In his notice of deficiency, respondent determined a deficiency of $540,812 in the Federal estate tax of the Estate of Godfrey Thomas. The sole issue presented for decision is whether petitioner is entitled to an estate tax charitable contribution deduction for the value of property that passed to a charitable foundation.

Findings of Fact...

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