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ESTATE OF COMER v. COMMISSIONER

Docket No. 65301.

31 T.C. 1193 (1959)

ESTATE OF ELWOOD COMER, DECEASED, JOSEPH E. COMER, ADMINISTRATOR DE BONIS NON WITH THE WILL ANNEXED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 25, 1959.

Attorney(s) appearing for the Case

Clarence H. Hallman, Esq., for the petitioner.

David M. Robinson, Esq., for the respondent.

OPINION.

TIETJENS, Judge:

This proceeding involves a deficiency in Federal estate tax of $29,316.61 determined against the Estate of Elwood Comer.

The issues for decision concern two testamentary transfers made by decedent, and whether they qualify for the marital deduction provided by section 812(e) of the 1939 Internal Revenue Code.

All of the facts were stipulated, are so found, and are incorporated herein by this reference.

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