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ESTATE OF DREYER v. COMMISSIONER

Docket No. 9811-74.

68 T.C. 275 (1977)

ESTATE OF SAMUEL A. DREYER, DECEASED, ROBERT A. DREYER AND EDWARD L. DREYER, EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 31, 1977.

Attorney(s) appearing for the Case

Harold D. Klipstein and Robert A. Dreyer (executor), for the petitioner.

Peter W. Mettler, for the respondent.

SCOTT, Judge:

Respondent determined a deficiency in estate tax in the amount of $8,603.58. The issue for decision is whether there should be included in the gross estate of decedent Samuel A. Dreyer the value of the residuary estate of his spouse who predeceased him. The resolution of this issue depends upon whether a document executed by the executors of the Estate of Samuel A. Dreyer renouncing that decedent's interest in the estate of Annette S. Dreyer is...

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