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ESTATE OF MANSCILL v. COMMISSIONER

Docket No. 32405-86.

98 T.C. 413 (1992)

ESTATE OF JOHN D. MANSCILL, DECEASED, FRANCES D. MANSCILL WEST, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 7, 1992.

Attorney(s) appearing for the Case

Michael W. McGrath and Charles Speed Gray, for petitioner.

Aubrey C. Brown, for respondent.

CHABOT, Judge:

Respondent determined a deficiency in Federal estate tax against petitioner in the amount of $302,732.

After a concession by petitioner, the issue for decision is whether "Fund B" established under decedent's will constitutes "qualified terminable interest property" (hereinafter sometimes referred to as QTIP), within the meaning of section 2056(b)(7)(B),1 and thus is eligible for the marital deduction.

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