ESTATE OF SCHOLL v. COMMISSIONER

Docket No. 18763-83.

88 T.C. 1265 (1987)

ESTATE OF JAMES HARRIS SCHOLL, JULIA SCHOLL ESDALE AND JOSEPH S. BAMBACUS, EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 12, 1987.


Attorney(s) appearing for the Case

Harry L. Cohn, for the petitioner.

T. Keith Fogg, for the respondent.


DRENNEN, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $142,932.96.

After concessions1 the issues presented by the parties for decision are: (1) Whether sections 2053(c)(1)(A)2 and 2043(b) apply to limit petitioner's claimed deduction under section 2053(a)(3) for payments made to decedent's former wife...

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