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ESTATE OF MORRISON v. COMMISSIONER

Docket No. 50219.

24 T.C. 965 (1955)

ESTATE OF ROSALIE CAHN MORRISON, DECEASED, E. A. MORRISON, E. E. MORRISON AND E. H. MORRISON, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 31, 1955.

Attorney(s) appearing for the Case

Thomas R. Ward, C. P. A., and Brad B. Bailey, Esq., for the petitioner.

George W. Calvert, Esq., for the respondent.

Respondent has determined a deficiency in petitioner's estate tax in the amount of $427.40.

The issue for our decision is whether, in computing the marital deduction in the estate of Rosalie Cahn Morrison under section 812 (e) (1) (A), Internal Revenue Code of 1939, the value of the capital stock of Standard Drug Company, specifically bequeathed to her husband by the decedent, should be reduced by a proportionate part of the Federal estate tax and also the Mississippi...

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