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ESTATE OF STALLWORTH v. COMMISSIONER

Docket No. 58140.

16 T.C.M. 741 (1957)

T.C. Memo. 1957-168

Estate of Blanchard Houston Stallworth, Sr., Deceased, B. H. Stallworth, Jr., and Daisy B. Stallworth, Executors v. Commissioner.

United States Tax Court.

Filed August 30, 1957.

Attorney(s) appearing for the Case

Vincent S. Lamb, Esq., and William S. Duke, Esq., First National Bank Building, Montgomery, Ala., for the petitioner. Frederick T. Carney, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves a deficiency in estate tax in the amount of $39,757.28. The sole question presented is whether the estate is entitled to the maximum marital deduction under the provisions of section 812(e) of the Internal Revenue Code of 1939.

Findings of Fact

Most of the facts have been stipulated and are found accordingly.

Blanchard Houston Stallworth, Sr., hereinafter referred to as the...

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