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ESTATE OF SCHWAN v. COMMISSIONER

Docket Nos. 21554-97, 21555-97.

82 T.C.M. 168 (2001)

T.C. Memo. 2001-174

Estate of Marvin M. Schwan, Deceased, Lawrence A. Burgdorf, Special Administrator v. Commissioner. The Marvin M. Schwan Foundation, f/k/a The Kings Foundation, Transferee of a Transferee of the Estate of Marvin M. Schwan, Deceased. Alfred Paul G. Schwan and Lawrence A. Burgdorf, Trustees v. Commissioner.

United States Tax Court.

Filed July 13, 2001.

Attorney(s) appearing for the Case

Larry R. Henneman and Ann B. Burns, for the petitioner in Docket No. 21554-97. Joseph M. Hassett, George H. Mernick III, and Albert W. Turnbull, for the petitioner in Docket No. 21555-97. Lawrence C. Letkewicz, Marjory A. Gilbert, and William G. Bissell, for the respondent.

MEMORANDUM OPINION

NIMS, Judge.

Respondent determined a Federal estate tax deficiency for the estate of decedent Marvin M. Schwan (the Estate) in the primary amount of $415,480,079 and in an alternative amount of $181,921,766. In computing the primary deficiency, respondent determined that no deduction was allowable for a charitable bequest to the Marvin M. Schwan Foundation (the Foundation) because, due to "an unresolved controversy", the amount to be received...

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