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BOYDSTUN v. COMMISSIONER

Docket No. 22396-81.

48 T.C.M. 311 (1984)

T.C. Memo. 1984-312

Estate of Barbara T. Boydstun, Deceased, Frank W. Boydstun, Executor v. Commissioner.

United States Tax Court.

Filed June 20, 1984.

Attorney(s) appearing for the Case

Robert Rosenberg, 1330 Broadway, Oakland, Calif., for the petitioner. Charlotte A. Mitchell, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in the estate tax of Barbara T. Boydstun, deceased, in the amount of $29,480. The issue for decision is whether the estate of Barbara T. Boydstun is entitled to a marital deduction under section 2056(a)1 for community property of Barbara T. Boydstun transferred into a trust.2

Findings of Fact

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