Commissioner of Internal Revenue v. Bronson

BOOTH, Circuit Judge.

This is a petition for review of an order of the Board of Tax Appeals redetermining the deficiency in the federal estate tax of the estate of C. N. Nelson, deceased. The Commissioner of Internal Revenue found a deficiency in the tax of $12,328.75. The Board of Tax Appeals redetermined the deficiency to be $3,928.75. The difference in amount is the tax attributable to $60,000 deductions which are claimed from the value of the gross estate. The deductions were disallowed by the Commissioner, but were allowed by the Board of Tax Appeals.

The character of the claimed…