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ESTATE OF SCHWARTZ v. COMMISSIONER

Docket No. 17918-82.

83 T.C. 943 (1984)

ESTATE OF HENRY K. SCHWARTZ, DECEASED, ROBERT SCHWARTZ, SUZANNE SCHWARTZ, AND MARK STEWART, ADMINISTRATORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 17, 1984.

Attorney(s) appearing for the Case

David L. Kay, for the petitioner.

Richard Sapinski and Richard F. Flaherty, for the respondent.

OPINION

SWIFT, Judge:

In a statutory notice dated April 20, 1982, respondent determined a deficiency of $16,515.84 in the Federal estate tax liability of the Estate of Henry K. Schwartz. The only issue for decision is whether the estate is entitled to a Federal estate tax credit for estate taxes paid to Spain with respect to certain bank deposits the decedent owned in branches of Spanish banks. That issue...

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