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ESTATE OF KRAUS v. C.I.R.

No. 88-2365.

875 F.2d 597 (1989)

ESTATE OF Arthur S. KRAUS, Deceased, Renee Kraus, Executrix, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided May 22, 1989.

Attorney(s) appearing for the Case

Lawrence C. Rubin, Arvey Hodes Costello & Burman, Chicago, Ill., for petitioner-appellant.

Thomas R. Lamons, Dept. of Justice, Washington, D.C., for respondent-appellee.

Before WOOD, Jr., COFFEY and KANNE, Circuit Judges.

HARLINGTON WOOD, Jr., Circuit Judge.

After disallowing a marital deduction under section 2056 of the Internal Revenue Code of 1954 (as amended prior to decedent's death), the Commissioner of Internal Revenue (Commissioner) increased by $152,279.37 the estate tax assessment against the Estate of Arthur S. Kraus (Estate).1 The Estate petitioned the Tax Court for review of the assessment and after trial the Tax Court upheld the deficiency...

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