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ESTATE OF SWENSON v. COMMISSIONER

Docket No. 2932-74.

65 T.C. 243 (1975)

ESTATE OF OLIVE RUTH SWENSON, DECEASED, SUE SWENSON STUBBEMAN AND SHERRON SWENSON HARVILL, CO-EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 4, 1975.

Attorney(s) appearing for the Case

David G. Stubbeman, for the petitioners.

John D. Copeland, for the respondent.

OPINION

DRENNEN, Judge:

Respondent determined a deficiency in Federal estate tax for the Estate of Olive Ruth Swenson in the amount of $20,678.13. The only issue for decision is whether the estate is entitled to a marital deduction under section 2056, I.R.C. 1954, which is a question of Federal law, but which in turn depends to a large extent on the effect of a disclaimer filed by decedent's husband, which is a question of State law.

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