1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 55 T.C.M.
  5. 55 T.C.M. 891 (1988)
 

ESTATE OF BAUERSFELD v. COMMISSIONER

Docket No. 9906-86.

55 T.C.M. 891 (1988)

T.C. Memo. 1988-224

Estate of Melvin S. Bauersfeld, deceased, Virginia R. Bauersfeld, executrix v. Commissioner.

United States Tax Court.

Filed May 19, 1988.

Attorney(s) appearing for the Case

Murray F. Hardesty, 2201 W. 29th St., Topeka, Kan., for the petitioner. Frank M. Schuler, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $114,760.04. The only issue presented 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 this case fully stipulated pursuant to Rule 122. The stipulation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases