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ESTATE OF FINE v. COMMISSIONER

Docket No. 13033-87.

90 T.C. 1068 (1988)

ESTATE OF JAMES A. FINE, DECEASED, RICHARD W. HARRELL, COEXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 23, 1988.

Attorney(s) appearing for the Case

H. Stephen Merlin, for the petitioner.

Roslyn Grand Taylor, for the respondent.

OPINION

WILLIAMS, Judge:

The Commissioner determined a deficiency of $54,750 in the Federal estate tax due from the Estate of James A. Fine. After concessions by petitioner, the remaining issue for decision is whether, under the terms of decedent's will and Virginia law, the surviving spouse's portion of the residuary estate is required to bear its proportionate share of administrative expenses and estate and inheritance taxes incurred by the estate...

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