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ESTATE OF GILLESPIE v. COMMISSIONER

Docket No. 12424-77.

75 T.C. 374 (1980)

ESTATE OF MARY E. GILLESPIE, DECEASED, BARTLETT F. COLE, TESTAMENTARY TRUSTEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 10, 1980.

Attorney(s) appearing for the Case

Bartlett F. Cole (testamentary trustee), for the petitioner.

Jan R. Pierce, for the respondent.

SIMPSON, Judge:

The Commissioner determined a deficiency of $33,874 in the petitioner's estate tax. The parties have settled certain issues, and the issues remaining for decision are: (1) Whether section 2055(e)(2) of the Internal Revenue Code of 19541 is constitutional and disallows a deduction for a contingent remainder interest bequeathed to a church; and (2) whether the estate improperly omitted certain dividends on the estate...

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