ESTATE OF WHITE v. COMMISSIONER

Docket No. 43740.

22 T.C. 641 (1954)

ESTATE OF THOMAS J. WHITE, DECEASED, RAYMOND F. McCAULEY, VIRGINIA G. WHITE AND RALPH D. PAINE, JR., EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 23, 1954.


Attorney(s) appearing for the Case

Warren P. McGoldrick, Esq., for the petitioner.

Maurice E. Stark, Esq., for the respondent.


OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $27,666.14 in estate tax. The only issue for decision is whether the petitioner is entitled to a marital deduction. The parties have filed a stipulation of facts which is adopted as the findings of fact.

The decedent, Thomas J. White, died testate on July 9, 1948, while residing in the State of New York. He was survived by his widow...

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