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ESTATE OF OPAL v. COMMISSIONER

Docket No. 4144-66.

54 T.C. 154 (1970)

ESTATE OF EDWARD N. OPAL, DECEASED, MAE OPAL, EXECUTRIX, NOW BY REMARRIAGE KNOWN AS MAE KONEFSKY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 5, 1970.

Attorney(s) appearing for the Case

Louis J. Opal, for the petitioner.

John B. Murray, Jr., for the respondent.

FORRESTER, Judge:

Respondent has determined deficiencies in petitioner's Federal estate tax in the amount of $63,574.82.

Concessions have been made by both parties so that the only remaining issues for decision are: (1) Whether petitioner is entitled to a marital deduction under the provisions of section 20561 of the Internal Revenue Code for the value of the interest in property passing to Mae Opal under the terms of the...

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