United States Board of Tax Appeals April 23, 1941, Docket No. 95595 (Estate of Mallory v. Commissioner)

*254OPINION.

TurneR:

Under the provisions of the will of the decedent the petitioners paid to Cora E. Mallory, the decedent’s widow, $9,000 in each of the years 1934 and 1935 and $3,000 in 1936 prior to her death on April 24 of that year. These amounts were taken as deductions in the income tax returns filed by them for the respective years, but were disallowed by the respondent.