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ESTATE OF McCUNE v. COMMISSIONER

Docket No. 19287-82.

48 T.C.M. 1510 (1984)

T.C. Memo. 1984-580

Estate of Emily L. McCune, Deceased, Curtiss S. McCune, Executor v. Commissioner.

United States Tax Court.

Filed October 31, 1984.

Attorney(s) appearing for the Case

Frank J. Miller, for the petitioner. Joellyn R. Cattell, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioner's estate tax in the amount of $75,363.92. The only issue for decision is whether petitioner, the estate of Emily L. McCune, deceased, is entitled to a marital deduction under section 2056(a)1 based on a bequest to decedent's surviving spouse.

All of the facts are stipulated.

Emily L. McCune (hereinafter decedent) died testate...

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