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ESTATE OF MOSS v. COMMISSIONER

Docket No. 4429-80.

43 T.C.M. 582 (1982)

T.C. Memo. 1982-85

Estate of Paul J. Moss, deceased, by Julie Ann Stueven, Special Administratrix and Executrix v. Commissioner.

United States Tax Court.

Filed February 18, 1982.

Attorney(s) appearing for the Case

Truman Clare and Steven M. Watson, 900 Nebraska Savings Bldg., Omaha, Neb., for the petitioner. Robert L. Archambault, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in Federal estate tax for the estate of Paul J. Moss, deceased, Julie Ann Stueven, special administratrix, in the amount of $42,849.42.

The issues for decision are as follows: (1) the amount of the marital deduction to which the estate is entitled, (2) whether deductions claimed by the estate relating to services rendered by an attorney and an accountant are...

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