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ESTATE OF TILYOU v. COMMISSIONER

Docket No. 4805-68.

56 T.C. 1362 (1971)

ESTATE OF FRANCIS S. TILYOU, BY FLORENCE J. TILYOU, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 27, 1971.

Attorney(s) appearing for the Case

Daniel Flynn, for the petitioner.

Marwin A. Batt and Marion L. Westen, for the respondent.

QUEALY, Judge:

The respondent determined a deficiency in the Federal estate tax of the Estate of Francis S. Tilyou, deceased, in the amount of $112,600.21.

The question to be decided is whether the personal property of the residuary estate of Francis S. Tilyou is an "interest in property" for purposes of determining the marital deduction of the estate under section 2056(a).1

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