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ESTATE OF REILLY v. COMMISSIONER

Docket No. 53221.

25 T.C. 366 (1955)

ESTATE OF JOSEPH E. REILLY, DECEASED, GRACE F. REILLY, ADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 30, 1955.

Attorney(s) appearing for the Case

G. Norman Widmark, Esq., for the petitioner.

Norman A. Peil, Jr., Esq., for the respondent.

Respondent determined a deficiency in the estate tax of petitioner in the amount of $35,560.12. A recomputation under Rule 50 will be required in order to make adjustments for the cost of this action and for any additional inheritance taxes shown to have been paid to the State of New Jersey. The sole issue for decision is whether the respondent erred in not allowing any marital deduction under section 812 (e) of the Internal Revenue...

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