ESTATE OF NACHIMSON v. COMMISSIONER

Docket No. 4305-66.

50 T.C. 452 (1968)

ESTATE OF JOSEPH NACHIMSON, DECEASED, ISADORE NACHIMSON AND RUBIN WEINER, EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 10, 1968.


Attorney(s) appearing for the Case

Neil I. Kilstein, for the petitioner.

Julius M. Jacobs, for the respondent.


TANNENWALD, Judge:

Respondent determined a deficiency in the estate tax against petitioner in the amount of $1,090.

Because of concessions by petitioner, the only issue for decision is whether petitioner is entitled to a marital deduction with respect to certain property which decedent's widow received as a result of an agreement with the estate whereby the widow relinquished all rights of inheritance and dower...

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