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ESTATE OF SMITH v. COMMISSIONER

Docket No. 18290-80.

79 T.C. 974 (1982)

ESTATE OF HELEN LONGSWORTH SMITH, METROPOLITAN BANK OF LIMA, OHIO, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 2, 1982.

Attorney(s) appearing for the Case

Oren E. Dickason, for the petitioner.

Genevieve K. Murtaugh, for the respondent.

OPINION

NIMS, Judge:

Respondent determined a deficiency in petitioner's estate taxes of $14,736.14. The only issue for determination is whether a bequest to decedent's husband is entitled to a section 20561 marital deduction.

All of the facts have been stipulated and are found accordingly.

Helen Longsworth Smith died on January 3, 1978. Metropolitan Bank of Lima...

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