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ESTATE OF SMITH v. COMMISSIONER

Docket No. 9463-74.

66 T.C. 415 (1976)

ESTATE OF CHARLES W. SMITH, DECEASED, THE NORTHERN TRUST COMPANY, TRUSTEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 9, 1976.

Attorney(s) appearing for the Case

I. John Snider II and Frederic A. Sytsma, for the petitioner.

James C. Lynch, for the respondent.

OPINION

DRENNEN, Judge:

Respondent determined a deficiency in the estate tax of the Estate of Charles W. Smith in the amount of $646,700.50. This deficiency resulted from a disallowance of $1,330,101.62 of a claimed marital deduction of $1,521,245.86. The propriety of that disallowance is at issue herein.

The sole question for our determination is whether a property interest which passed from the decedent to his surviving spouse pursuant to...

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