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ESTATE OF RICHMAN v. COMMISSIONER

Docket No. 22935-91.

68 T.C.M. 527 (1994)

T.C. Memo. 1994-421

Estate of Victor W. Richman, Deceased, Maryon W. Richman and Judith S. Time, Independant Co-Executors v. Commissioner.

United States Tax Court.

Filed August 23, 1994.

Attorney(s) appearing for the Case

Howard W. Key and Charles R. Billings, 1717 Main St., Dallas, Tex., for the petitioner. Henry C. Griego, for the respondent.

Memorandum Opinion

HAMBLEN, Chief Judge:

Petitioner is the Estate of Victor W. Richman, who died on July 1, 1987. Respondent determined a deficiency in petitioner's Federal estate tax of $650,018.64.1 Most of the deficiency is attributable to respondent's partial disallowance of the $1,685,592 marital deduction that petitioner claimed under section 2056.2 For various reasons, respondent determined...

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