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ESTATE OF PREISSER v. COMMISSIONER

Docket No. 37797-86.

90 T.C. 767 (1988)

ESTATE OF CASPER W. PREISSER, DECEASED, W.D. PREISSER, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 21, 1988.

Attorney(s) appearing for the Case

Patrick J. Regan, for the petitioner.

Mark E. Bohe, for the respondent.

KÖRNER, Judge:1

In his notice of deficiency, respondent determined a deficiency of $92,567.05 in the Federal estate tax of the Estate of Casper W. Preisser. After concessions by petitioner, the sole issue for decision is whether respondent correctly determined that the marital deduction claimed by the Estate of Casper W. Preisser should be reduced by $210,615.97.

FINDINGS OF FACT

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