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ESTATE OF McMILLAN v. COMMISSIONER

Docket No. 10378-78.

76 T.C. 170 (1981)

ESTATE OF JESSE E. McMILLAN, DECEASED, MARY E. McMILLAN, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 29, 1981.

Attorney(s) appearing for the Case

Charles C. Owen, for the petitioner.

Patrick E. McGinnis, for the respondent.

OPINION

IRWIN, Judge:

Respondent determined a deficiency of $359,300.35 in the estate tax of the Estate of Jesse E. McMillan. Due to a concession, the sole issue is whether under section 20561 the estate is entitled to a marital deduction in excess of $42,136.

All of the facts have been stipulated. These facts together with the exhibits attached thereto are incorporated herein by this reference.

Jesse E...

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