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ESTATE OF SHORT v. COMMISSIONER

Docket No. 9058-75.

68 T.C. 184 (1977)

ESTATE OF JACK E. SHORT, DECEASED, BETTIE SHORT HAWKINS, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 19, 1977.

Attorney(s) appearing for the Case

Herman D. Bradley and James C. Burns, Jr., for the petitioner.

Robert B. Nadler, for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency of $69,208.631 in the Federal estate tax due from petitioner. Several issues have been settled and the only one remaining requires classification under Tennessee law of certain legacies in decedent's will in order to determine, first, which of those legacies must abate to pay taxes and debts of decedent, and, ultimately, for purposes of the marital deduction under section 2056...

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