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ESTATE OF SORENSON v. COMMISSIONER

Docket No. 3970-77.

72 T.C. 1180 (1979)

ESTATE OF VERA S. SORENSON, LOLA L. BONNER, INDEPENDENT EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 25, 1979.

Attorney(s) appearing for the Case

William V. Phelan and Stephen F. Bright, for the petitioner.

Robert M. Fowler, for the respondent.

OPINION

SCOTT, Judge:

Respondent determined a deficiency in the Federal estate tax of the Estate of Vera S. Sorenson, deceased, Lola L. Bonner, executrix, in the amount of $41,534.40.

The issues for decision are: (1) Whether the Estate of Vera S. Sorenson is entitled to a deduction under section 2055(a)(2), I.R.C. 1954,1 for the value of the remainder interest in a trust...

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