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ESTATE OF BURDICK v. COMMISSIONER

Docket No. 34058-87.

96 T.C. 168 (1991)

ESTATE OF PERRIN V. BURDICK, DECEASED, THOMAS A. BURDICK, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 4, 1991.

Attorney(s) appearing for the Case

Robert P. Hess, for the petitioner.

Erin M. Collins, for the respondent.

SWIFT, Judge:

Respondent determined a deficiency of $68,718 in the Federal estate tax liability of decedent Perrin V. Burdick. After settlement of some issues, the sole issue for decision is the deductibility of a charitable bequest made in decedent's will.

FINDINGS OF FACT

Many of the facts have been stipulated and are so found. Decedent died testate on April 20, 1984. Decedent's brother, petitioner Thomas A. Burdick, is the executor of decedent...

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