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DEUTSCH v. COMMISSIONER

Docket No. 21845-93.

74 T.C.M. 935 (1997)

T.C. Memo. 1997-470

Rosalyn Deutsch v. Commissioner.

United States Tax Court.

Filed October 15, 1997.

Attorney(s) appearing for the Case

Kenneth M. Hart and Stephen G. Vogelsang, San Francisco, Calif., for the petitioner. Sergio Garcia-Pages and Kenneth A. Hochman, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

BEGHE, Judge:

Respondent determined a deficiency of $201,825 in petitioner's 1989 income tax.1 The issue for decision is whether distributable net income (DNI) of the estate of petitioner's deceased husband is included in her gross income by reason of the payment to her during 1989 of her elective share of the estate under Florida law. We hold that petitioner is not required to include...

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