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ESTATE OF NIX v. COMMISSIONER

Docket No. 4117-93.

71 T.C.M. 2347 (1996)

T.C. Memo. 1996-109

Estate of Ralph M. Nix, Sr., Deceased, Ralph M. Nix, Jr., Personal Representative v. Commissioner.

United States Tax Court.

Filed March 7, 1996.

Attorney(s) appearing for the Case

Frederick W. Schwendimann III, Albuquerque, N.M., for the petitioner. Pamelya P. Herndon, for the respondent.

MEMORANDUM OPINION

PARR, Judge:

Petitioner is the Estate of Ralph M. Nix, Sr. Respondent determined a deficiency of $191,061 in petitioner's estate tax. After stipulations and concessions,1 the issue for decision is whether petitioner is entitled to a marital deduction in the amount claimed. More specifically, we must decide what effect the surviving spouse's qualified disclaimer had on the amount of the marital deduction.

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