
    Appeal of JOANNA LOVETT, Executrix of the Estate of THOMAS J. LOVETT, Deceased.
    Docket No. 2940.
    Submitted July 1, 1925.
    Decided December 1, 1925.
    
      B. G. Simpich, Esq., for the Commissioner.
    Before James, Littleton, Smith, and Tkussell.
    This is an appeal from the determination of a deficiency in income tax for the year 1923 in the amount of $228.19. The sole issue is whether the New York State transfer tax is deductible by an estate in determining taxable net income.
    FINDINGS OF FACT.
    Thomas J. Lovett died a resident of the city of Buffalo, N. Y., prior to the year 1923, and Joanna Lovett was duly appointed executrix of his estate. During the year 1923 the executrix filed a New York State transfer-tax return upon which was assessed a transfer tax of $5,650.29, which tax was paid by her in the year 1923. In making the income-tax return for the estate for that year the .executrix deducted, as tax paid by the estate, the said amount of $5,650.29, and the Commissioner in the audit of the said return disallowed the said deduction and assessed the deficiency here in issue.
   DECISION.

The deficiency determined by the Commissioner is disallowed. Appeal of Farmers Loan & Trust Co., 3 B. T. A. 97; Appeal of Edgar Munson, 3 B. T. A. 185.  