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ESTATE OF STEFFKE v. COMMISSIONER

Docket No. 4834-73.

64 T.C. 530 (1975)

ESTATE OF WESLEY A. STEFFKE, DECEASED, WISCONSIN VALLEY TRUST COMPANY AND PRISCILLA BAKER LANE STEFFKE, CO-EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 8, 1975.

Attorney(s) appearing for the Case

Leonard F. Schmitt, for the petitioner.

Rodney J. Bartlett, for the respondent.

OPINION

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $495,217.27 in petitioner's estate tax. The parties have settled several issues, and the only one remaining in dispute is whether, for purposes of the marital deduction, Priscilla Baker Lane Steffke was the "surviving spouse" of decedent Wesley A. Steffke, within the meaning of section 2056(a).1

All the facts are stipulated.

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