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ESTATE OF SHEDD v. COMMISSIONER

Docket No. 37205.

23 T.C. 41 (1954)

ESTATE OF HARRISON P. SHEDD, DECEASED, FIRST NATIONAL BANK OF ARIZONA, PHOENIX, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 15, 1954.

Attorney(s) appearing for the Case

Walter L. Nossaman, Esq., for the petitioner.

Charles H. Chase, Esq., for the respondent.

The respondent determined a deficiency in the estate tax in the amount of $71,096.05. Petitioner does not contest certain adjustments by respondent, and respondent concedes that petitioner is entitled to certain additional deductions. The sole issue is whether the respondent correctly determined that the interest of decedent's widow in a trust estate created by decedent's will did not qualify for the marital deduction under section...

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