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ESTATE OF HARMON v. COMMISSIONER

Docket No. 14654-81.

84 T.C. 329 (1985)

ESTATE OF GERALDINE W. HARMON, DECEASED, WALTER I. BREGMAN, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 28, 1985.

Attorney(s) appearing for the Case

Michael L. Gianelli, for the petitioner.

Charlotte Mitchell, for the respondent.

SIMPSON, Judge:

The Commissioner determined a deficiency of $41,174 in the estate tax due from the Estate of Geraldine W. Harmon. The sole issue for decision is whether a gift to the husband of the decedent subject to his surviving distribution of her estate created a terminable interest under section 2056(b) of the Internal Revenue Code of 19541 for which no marital deduction is available...

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