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ESTATE OF RADEL v. COMMISSIONER

Docket No. 29631-84.

88 T.C. 1143 (1987)

ESTATE OF HARLIN A. RADEL, DECEASED, LORRAINE L. RADEL, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 4, 1987.

Attorney(s) appearing for the Case

Richard E. Tollefson, for the petitioner.

Genelle F. Forsberg, for the respondent.

OPINION

GERBER, Judge:

Respondent, by statutory notice dated May 21, 1984, determined a deficiency of $19,975.94 in Federal estate tax of the Estate of Harlin A. Radel. The issues for our consideration are (1) whether, under Minnesota law, the "spouse allowance" is a terminable interest for purposes of determining the marital deduction pursuant to section 2056,1 and (2) whether...

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