ESTATE OF CLINE v. COMMISSIONER

Docket No. 1150-80.

43 T.C.M. 607 (1982)

T.C. Memo. 1982-90

Estate of Merton L. Cline, Deceased, Donald Frank Cline, John William Cline and Margaret (a/k/a) Marjorie Ann Dyas, Personal Representatives v. Commissioner.

United States Tax Court.

Filed February 22, 1982.


Attorney(s) appearing for the Case

Thomas D. Graves, 2350 34th St. North, St. Petersburg, Fla., for the petitioners. Roger D. Osburn and Judy K. Hunt, for the respondent.


Memorandum Opinion

RAUM, Judge:

The Commissioner determined an estate tax deficiency of $20,293.33 in respect of the Estate of Merton L. Cline. The only issue remaining for decision is whether the estate (petitioner) is entitled to a marital deduction of $35,850 for property passing to the decedent's surviving spouse in accordance with a prenuptial agreement. All of the facts have been stipulated.

Merton L. Cline, (sometimes referred to as Dr. Cline...

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