ESTATE OF BOYD v. COMMISSIONER

Docket No. 30219-82.

85 T.C. 1056 (1985)

ESTATE OF EDWARD A. BOYD, JULIA H. BOYD AND MICHAEL E. BOYD, CO-PERSONAL REPRESENTATIVES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 30, 1985.


Attorney(s) appearing for the Case

Arthur F. Lubke, Jr., and John A. Herbers, for the petitioner.

Edward J. Roepsch, for the respondent.


STERRETT, Chief Judge:

Respondent determined a deficiency by notice dated October 5, 1982, of $34,497.04 in the Federal estate tax of petitioner. Respondent's amended answer determined an additional deficiency of $8,468.06. The deficiencies are based on reductions of the estate marital deduction.

After concessions, the primary issue for decision is whether the beneficiary of nonprobate life insurance proceeds...

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