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ESTATE OF PIPE v. COMMISSIONER

Docket No. 39831.

23 T.C. 99 (1954)

ESTATE OF EDWARD F. PIPE, DECEASED, NETTIE M. PIPE, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 22, 1954.

Attorney(s) appearing for the Case

Edmund W. Pavenstedt, Esq., for the petitioner.

Rigmor O. Carlsen, Esq., for the respondent.

OPINION.

OPPER, Judge:

A deficiency of $21,861.98 in estate tax is here being contested, of which $19,310.29 is in controversy. The sole issue is whether decedent's disposition of certain property qualifies for the marital deduction provided by section 812 (e), Internal Revenue Code of 1939.

All of the facts have been stipulated. They are found accordingly. The estate tax return was filed with the...

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