ESTATE OF CARLSON v. COMM. OF INTERNAL REVENUE, 21 T.C. 291 (1953) ESTATE OF LEONARD O. CARLSON, N. A. CARLSON, EXECUTOR, PETITIONER, v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket No. 39615.United States Tax Court. Promulgated November 24, 1953. ESTATE TAX — DEDUCTION — CHARITABLE BEQUEST — EXCLUSIVELY — SEC. 812 (d), I. R. C. — A […]
