Case Name: Appeal of SECURITY TRUST COMPANY, Executor, and MICHAEL J. GALLAGHER, Bishop of the Roman Catholic Church of the Diocese of Detroit, Residuary Legatee of the Estate of MARY CAPLIS, Deceased
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-09-23
Citations: 4 B.T.A. 983
Docket Number: Docket No. 6720
Parties: Appeal of SECURITY TRUST COMPANY, Executor, and MICHAEL J. GALLAGHER, Bishop of the Roman Catholic Church of the Diocese of Detroit, Residuary Legatee of the Estate of MARY CAPLIS, Deceased.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 983–984

Head Matter:
Appeal of SECURITY TRUST COMPANY, Executor, and MICHAEL J. GALLAGHER, Bishop of the Roman Catholic Church of the Diocese of Detroit, Residuary Legatee of the Estate of MARY CAPLIS, Deceased.
Docket No. 6720.
Decided September 23, 1926.
Ben Jenkins, Esq., for the petitioners.
L. S. Pendleton, Esq., for the Commissioner.

Opinion:
OPINION.
Maeqttette:
The amount of $1,500 paid by the executor of the estate of Mary Caplis to Thomas Markey, as set forth in the findings of fact, should be allowed as a deduction in determining the net estate subject to the Federal estate tax. At the hearing, the peti; tioners abandoned their claim for the deduction of the amount of $324,825.98, representing the residue of decedent's estate now held by the Security Trust Co. as trustee under the terms of the decedent's last will and testament.
Order of redetermination will be entered on 15 days' notice, under Rule 50.