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ESTATE OF CHENOWETH v. COMMISSIONER

Docket No. 1641-86.

88 T.C. 1577 (1987)

ESTATE OF DEAN A. CHENOWETH, DECEASED, JULIA JENILEE CHENOWETH, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 29, 1987.

Attorney(s) appearing for the Case

Joseph W. Jacobs, for the petitioner.

Jane T. Dickinson, for the respondent.

OPINION

KÖRNER, Judge:

Respondent determined a deficiency of Federal estate tax against petitioner in the amount of $232,227.50. The sole issue between the parties is whether, in computing the marital deduction to which it is entitled under the provisions of section 2056,1 petitioner may value certain stock passing to decedent's surviving spouse by taking into account an...

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