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ESTATE OF McINNES v. COMMISSIONER

Docket No. 8430-90.

64 T.C.M. 840 (1992)

T.C. Memo. 1992-558

Estate of Henry Stanley McInnes, Deceased, Bank of Delaware, Executor, and H. Stanley McInnes Revocable Living Trust, Bank of Delaware, Trustee v. Commissioner.

United States Tax Court.

Filed September 23, 1992.

Attorney(s) appearing for the Case

Kenneth D. Krier, 3001 Tamiami Trail, N. Naples, Fla., for the petitioners. James P. Dawson, for the respondent.

Memorandum Opinion

TANNENWALD, Judge.

Respondent determined a deficiency of $38,320.84 in petitioners' Federal estate tax. The sole issue for decision is the amount of the marital deduction in light of a partial disclaimer by the surviving spouse.

All of the facts are stipulated and are so found. Those facts and the accompanying exhibits are incorporated herein by this reference.

Decedent, Henry Stanley McInnes (decedent), died on August...

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