ESTATE OF RAISLER v. COMMISSIONER

Docket No. 10662-84.

54 T.C.M. 1390 (1987)

T.C. Memo. 1987-624

Estate of Paul Raisler, Deceased, Martin D. Raisler and Ruth Wright, Co-Executors v. Commissioner.

United States Tax Court.

Filed December 29, 1987.


Attorney(s) appearing for the Case

Rodney A. Brown, 58 E. 55th St., New York, N.Y. 10022 and John W. Hughes, for the petitioners. Barry J. Laterman, for the respondent.


Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined a deficiency in Federal estate tax in the amount of $66,386. After concessions, the sole issue for our decision is whether a testamentary disposition under the decedent's will benefiting the decedent's spouse qualifies for the marital deduction under section 2056.1

Martin D. Raisler and Ruth Wright, the co-executors of the Estate of Paul Raisler...

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