ESTATE OF MEESKE v. COMMISSIONER

Docket No. 9907-74.

72 T.C. 73 (1979)

ESTATE OF FRITZ L. MEESKE, DECEASED, HACKLEY BANK & TRUST, N.A., EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 5, 1979.


Attorney(s) appearing for the Case

I. John Snider II and Fredric A. Sytsma, for the petitioners.

Judith M. Wall, for the respondent.


OPINION

TIETJENS, Judge:

Respondent determined a deficiency in the estate tax of the Estate of Fritz L. Meeske in the amount of $136,033.55. The issue is whether the estate is entitled to a marital deduction under section 2056, I.R.C. 1954,1 for certain property passing to the decedent's surviving spouse pursuant to the terms of a trust agreement.

The facts have been fully stipulated pursuant to Rule 122, Tax Court...

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