United States Tax Court January 18, 1973, Docket No. 2854-69 (Estate of Horvath v. Commissioner)

Estate of Akos Anthony Horvath, Klari A. Erdoss, Executrix, Petitioner v. Commissioner of Internal Revenue, Respondent Estate of Horvath v. Commissioner Docket No. 2854-69 United States Tax Court 59 T.C. 551; 1973 U.S. Tax Ct. LEXIS 184; 59 T.C. No. 54; January 18, 1973, Filed *184 Decision will be entered for the petitioner. Pursuant to sec. 2053(a)(3), petitioner deducted $ 422,958.