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ESTATE OF TESSMER v. COMMISSIONER

Docket No. 14714-92.

68 T.C.M. 440 (1994)

T.C. Memo. 1994-401

Estate of Henry L. Tessmer, Deceased, Minnie Tessmer, Executrix v. Commissioner.

United States Tax Court.

Filed August 18, 1994.

Attorney(s) appearing for the Case

James W. Childs, 863 N. Cleveland-Massillon Rd., Akron, Ohio, for the petitioner. Susan T. Mosley, for the respondent.

Memorandum Opinion

RUWE, Judge:

Respondent determined a deficiency in petitioner's estate tax in the amount of $683,248.

The sole issue for decision is whether the amount petitioner claimed as a marital deduction pursuant to section 2056(a)1 should be reduced by a proportionate share of the debts of the estate.

The parties submitted this case fully stipulated. The stipulation of facts and attached exhibits are...

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