ESTATE OF GORDON v. COMMISSIONER

Docket No. 9307-76.

70 T.C. 404 (1978)

ESTATE OF DAVE GORDON, DECEASED, THE EXCHANGE NATIONAL BANK OF TAMPA, VICTOR INGRAM AND EDWARD I. CUTLER, EXECUTORS, AND ESTATE OF CLARA W. GORDON, DECEASED, THE EXCHANGE NATIONAL BANK OF TAMPA, VICTOR INGRAM AND EDWARD I. CUTLER, EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 6, 1978.


Attorney(s) appearing for the Case

Joseph D. Edwards and Michel G. Emmanuel, for the petitioners.

Gerald W. Hartley, for the respondent.


FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' estate taxes in the following amounts:

   Estate of Dave Gordon ---------------- $328,795.43
   Estate of Clara W. Gordon ------------  179,789.28

Some of the issues have been settled, and the issues remaining for decision are as follows:

(1) Whether the Estate of Dave Gordon is entitled to a marital deduction under section 20561

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