Hampton Estate

Taxis, ' P. J.,

The transfer inheritance tax certificate raises a question to be adjudicated. The inheritance tax certificate provides “. . . that the tax assessed has been paid providing the funeral bill of $988.26 is allowable as a deduction, not having been taken in the account.”

The petition for adjudication indicates that in the tax return a deduction of $988.26 was taken as an allowable deduction in computing the clear value of decedent’s estate, but in the account as filed the executor did not take credit for such payment for the reason that, under a trust created by decedent’s husband…