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ESTATE OF LAURIN v. COMMISSIONER

Docket No. 826-76.

38 T.C.M. 644 (1979)

T.C. Memo. 1979-145

Estate of Vilda S. Laurin, Deceased, David J. Laurin and the Muskegon Bank and Trust Company, Co-trustees v. Commissioner.

United States Tax Court.

Filed April 16, 1979.

Attorney(s) appearing for the Case

Fredric A. Sytsma, 400 Terrace Plaza, Muskegon, Mich., for the petitioners. Judith M. Wall, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

Respondent determined a deficiency in the estate tax of the Estate of Vilda S. Laurin in the amount of $44,876.19. 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...

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