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ESTATE OF WILLIAMS v. COMMISSIONER

Docket No. 8582-93.

103 T.C. 451 (1994)

ESTATE OF ATLAS DUNCAN WILLIAMS, DECEASED, CAROLYN S. WILLIAMS, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 14, 1994.

Attorney(s) appearing for the Case

Allan J. Wade, for petitioner.

Edsel Ford Holman, Jr., for respondent.

OPINION

GERBER, Judge:

Pursuant to Rule 121,1 this matter is before the Court on petitioner's motion for summary judgment and respondent's motion for partial summary judgment. The parties seek to determine, as a matter of law, the maximum allowable marital deduction available in determining petitioner's Federal estate tax liability. The parties agree that the marital deduction...

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