ESTATE OF ELDRED v. COMMISSIONER

Docket No. 10547-87.

57 T.C.M. 721 (1989)

T.C. Memo. 1989-293

Estate of Eugene A. Eldred, Deceased, Louise Lee Eldred, Executrix v. Commissioner.

United States Tax Court.

Filed June 15, 1989.


Attorney(s) appearing for the Case

Clarence E. Fleming, Jr., 350 W. Colorado Blvd., Pasadena, Calif., for the petitioner. Marilyn Devin, for the respondent.


Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $60,378.46. After concessions, the issue for decision is the determination of the correct estate tax marital deduction to which petitioner is entitled.

The parties submitted this case fully stipulated pursuant to Rule 122.1 The stipulation of facts and attached exhibits are found accordingly and are incorporated...

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