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ESTATE OF FIEDLER v. COMMISSIONER

Docket No. 3188-75.

67 T.C. 239 (1976)

ESTATE OF BLANCHE T. FIEDLER, DECEASED, ALBERT C. FIEDLER, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 17, 1976.

Attorney(s) appearing for the Case

E. Thomas Schilling and William E. Taibl, for the petitioner.

Rodney J. Bartlett, for the respondent.

OPINION

SIMPSON, Judge:

The Commissioner determined a deficiency in the Federal estate tax of the Estate of Blanche T. Fiedler in the amount of $2,486.14. Various issues have been settled; the only one remaining for decision is whether a certain life insurance policy meets the requirements of section 2056(b)(6) of the Internal Revenue Code of 19541 so that the proceeds thereof qualify for the marital deduction of section...

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