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ESTATE OF CHRISTMAS v. COMMISSIONER

Docket No. 12926-86.

91 T.C. 769 (1988)

ESTATE OF PAULINE CHRISTMAS, DECEASED, ACE CHRISTMAS, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 6, 1988.

Attorney(s) appearing for the Case

Paul A. Kastler, for the petitioner.

Frederick J. Lockhart, Jr., for the respondent.

OPINION

SCOTT, Judge:

Respondent determined a deficiency in the Federal estate tax of the Estate of Pauline Christmas in the amount of $109,336.98. Some of the issues raised by the pleadings have been disposed of by agreement of the parties, leaving for decision whether the provisions of section 403(e)(3), Economic Recovery Tax Act of 1981, Pub. L. 97-34, 95 Stat. 305 (ERTA or the act), prohibit the estate from qualifying under section 2056

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