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ESTATE OF BRUNING v. COMMISSIONER

Docket No. 4352-86.

54 T.C.M. 1469 (1988)

T.C. Memo. 1988-5

Estate of Francis L. Bruning, Deceased, Ilse M. Bruning, Personal Representative v. Commissioner.

United States Tax Court.

Filed January 4, 1988.

Attorney(s) appearing for the Case

Rick Budd, Suite 700, Western Federal Bldg., 210 University Boulevard, Denver, Colo. 80206, William N. Krems and Benjamin Spitzer, for the petitioner. Allan E. Lang, for the respondent.

Memorandum Opinion

NIMS, Judge:

By notice of deficiency dated November 18, 1985, respondent determined a deficiency in petitioner's Federal estate tax in the amount of $43,167. The only issue presented in this case is whether section 403(e)(3), Economic Recovery Tax Act of 1981, Pub. L. 97-34, 95 Stat. 305, precludes petitioner from qualifying for an unlimited marital deduction under section 2056.1

The parties submitted...

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