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ESTATE OF HOFFENBERG v. COMMISSIONER

Docket No. 47462.

22 T.C. 1185 (1954)

ESTATE OF LOUIS B. HOFFENBERG, DECEASED, ESTHER HOFFENBERG AND MORRIS WEINRAUB, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 17, 1954.

Attorney(s) appearing for the Case

Maurice A. Schnur, Esq., for the petitioners.

Ellyne E. Strickland, Esq., for the respondent.

The respondent determined a deficiency in estate tax in the amount of $12,792.70. The issue is whether a bequest in trust qualifies for the marital deduction within the provisions of section 812 (e) (1) (F) of the Internal Revenue Code of 1939 where all of the trust income is payable to the surviving spouse for life, but her power to appoint by will is limited to two-thirds of the corpus of the trust.

OPINION.

FISHER, Judge:

All of the facts...

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