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ESTATE OF HIGGINS v. COMMISSIONER

Docket No. 37909-87.

61 T.C.M. 1789 (1991)

T.C. Memo. 1991-47

Estate of McCamant C. Higgins, Deceased, Mack C. Higgins and Cullen D. Lawrence, Co-Executors v. Commissioner.

United States Tax Court.

Filed February 6, 1991.

Attorney(s) appearing for the Case

James C. Higgins, P.O. Box 1500, Beckley, W.Va., for the petitioner. Scott Anderson, for the respondent.

Memorandum Findings of Fact and Opinion

RUWE, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $8,604.41.

The issues for decision are: (1) Whether the marital deduction should be limited to one-half of decedent's adjusted gross estate because the devise to his spouse contained a maximum marital deduction formula within the meaning of section 403(e)(3)(B) of the Economic Recovery Tax-Act of 1981, Pub. L...

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