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ESTATE OF SNIDER v. COMMISSIONER

Docket No. 9117-82.

84 T.C. 75 (1985)

ESTATE OF JAMES O. SNIDER, DECEASED, KANDACE SNIDER LINDSEY, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 17, 1985.

Attorney(s) appearing for the Case

C. J. Wofford, Jr., for the petitioner.

James W. Lessis, for the respondent.

KÖRNER, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $24,530.62. After concessions,1 the only issue remaining for us to decide is whether the widow's allowance provided by Texas law qualifies for the marital deduction under section 2056(a),2 or, on the contrary, is a nondeductible terminable interest under...

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