Estate of Angus O. Swink, Virginia Trust Co. v. Commissioner

Estate of Angus O. Swink, Virginia Trust Company and Frances H. Swink, Executors v. Commissioner.

Estate of Angus O. Swink, Virginia Trust Co. v. Commissioner

Docket No. 6248.

United States Tax Court

1945 Tax Ct. Memo LEXIS 198; 4 T.C.M. (CCH) 518; T.C.M. (RIA) 45169;

May 15, 1945

James Mullen, Esq., for the petitioners. Elmer L. Corbin, Esq., for the respondent.

SMITH

Memorandum Opinion

SMITH, Judge: This proceeding involves an estate tax deficiency of $68,042.24. The questions in issue are whether the respondent erroneously disallowed the deduction from the gross estate of (1) a payment of…