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ESTATE OF RUBINOW v. COMMISSIONER

Docket No. 8333-75.

75 T.C. 486 (1980)

ESTATE OF WILLIAM RUBINOW, DECEASED, MERRILL B. RUBINOW AND CHARLOTTE GOLTZ, EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 30, 1980.

Attorney(s) appearing for the Case

Charles D. Gersten, for the petitioners.

William F. Halley, for the respondent.

WILBUR, Judge:

Respondent determined a deficiency in petitioners' Federal estate tax of $112,188.95. Two issues are presented here for our decision: (1) Whether the widow's allowance provided by a Connecticut statute qualifies for the marital deduction under section 2056,1 and (2) whether the share of the estate received by the widow following disclaimer of her interest under the will qualifies for the marital deduction under section...

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