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NOVOTNY v. COMMISSIONER

Docket No. 35456-87.

93 T.C. 12 (1989)

ESTATE OF HELEN M. NOVOTNY, DECEASED, GUSTAV C. NOVOTNY, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 11, 1989.

Attorney(s) appearing for the Case

Sheldon H. Braiterman, for the petitioner.

Agnes Gormley, for the respondent.

COLVIN, Judge:

This case involves the estate tax marital deduction and the qualified terminable interest property (QTIP) rule.

The sole issue to be decided is whether a property interest, passed by Helen Novotny's (decedent) will to her surviving spouse is a qualified terminable interest as defined by section 2056(b)(7)(B);1 more particularly, whether a marital deduction is available under the QTIP rule where

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