ESTATE OF LINDEROTH v. COMMISSIONER

Docket No. 13182-84.

52 T.C.M. 1014 (1986)

T.C. Memo. 1986-547

Estate of Rodney V. Linderoth, Deceased, Jean M. Linderoth, Executrix v. Commissioner.

United States Tax Court.

Filed November 12, 1986.


Attorney(s) appearing for the Case

Edward J. Hanigan, for the petitioner. A. Chris Zimmermann, for the respondent.


Memorandum Opinion

SHIELDS, Judge:

respondent determined a deficiency of $69,871.74 in the Federal estate tax of the Estate of Rodney V. Linderoth (petitioner). After concessions, the only issue for decision is the amount of the marital deduction to which the estate is entitled.

The facts in this case have been fully stipulated and are so found. The stipulation of facts and exhibits attached thereto are incorporated herein by reference.

Rodney...

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