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ESTATE OF AGNELLO v. COMMISSIONER

Docket No. 12201-92.

103 T.C. 605 (1994)

ESTATE OF FIORE AGNELLO, DECEASED, JOHN AGNELLO, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 10, 1994.

Attorney(s) appearing for the Case

Eugene Lyle Stoler, for petitioner.

Richard E. Buchbinder, for respondent.

OPINION

RAUM, Judge:

The Commissioner determined a Federal estate tax deficiency of $96,383.84 (less $17,130.52 additional credit for State death taxes, if substantiated). After concessions, the only matter in controversy relates to payments made by petitioner to the decedent's widow in settlement of her claim for her statutory elective share under New Jersey law. At issue is whether petitioner is entitled to a marital deduction under section 2056...

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