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ESTATE OF MERLE A. WHITING, JR. v. COMMISSIONER

Docket No. 13268-01.

87 T.C.M. 1097 (2004)

T.C. Memo. 2004-68

Estate of Merle Allen Whiting, Jr., Deceased, Vicki Ann Whiting, Executrix v. Commissioner

United States Tax Court.

Filed March 17, 2004.

Attorney(s) appearing for the Case

Keith Moser, for the petitioner.

Edsel Ford Holman, Jr., for the respondent.

MEMORANDUM OPINION

VASQUEZ, Judge:

Respondent determined a deficiency of $206,6121 in the Federal estate tax of the Estate of Merle Allen Whiting, Jr. (decedent), and an addition to tax pursuant to section 6651(a)(1)2 of $10,331. The deficiency arises from respondent's disallowance of the marital deduction for a trust which held property valued at $533,762 at the time of decedent's death. The sole...

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