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ESTATE OF FREDERICK v. COMMISSIONER

Docket No. 73353.

21 T.C.M. 480 (1962)

T.C. Memo. 1962-89

Estate of William David Frederick, Deceased, Gladys G. Frederick, Executrix v. Commissioner.

United States Tax Court.

Filed April 20, 1962.

Attorney(s) appearing for the Case

Edward H. Boyle, Esq., for the respondent.

Memorandum Opinion

MULRONEY, Judge:

Respondent determined a deficiency in petitioner's estate tax in the amount of $13,757.43. The sole remaining issue is whether a certain interest passing to the decedent's widow under the will qualifies as a marital deduction within the meaning of section 812(e) of the Internal Revenue Code of 1939.1

All of the facts have been stipulated...

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