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ESTATE OF BENJAMIN v. COMMISSIONER

Docket No. 3584-63.

44 T.C. 598 (1965)

ESTATE OF WILHELMINA L. BENJAMIN, DECEASED, BY THE FIRST NATIONAL BANK OF CHICAGO, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 20, 1965.

Attorney(s) appearing for the Case

Mark Crane, for the petitioner.

Kenneth B. Samuels, for the respondent.

OPINION

DRENNEN, Judge:

Respondent determined a deficiency in estate tax in the amount of $54,591.32.

The sole issue for decision is whether the residuary trust established under the will of Wilhelmina L. Benjamin qualifies for the marital deduction.

The facts have all been stipulated and the stipulation of facts is incorporated herein by reference.

Wilhelmina L. Benjamin (hereafter...

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