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ESTATE OF ELSON v. COMMISSIONER

Docket No. 58628.

28 T.C. 442 (1957)

ESTATE OF CHARLES ELSON, DECEASED, LLOYD E. ELSON, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 24, 1957.

Attorney(s) appearing for the Case

Howard M. Hall, Esq., for the petitioner.

Drew R. Tillotson, Esq., for the respondent.

OPINION.

LEMIRE, Judge:

This proceeding involves a deficiency in estate tax of petitioner in the amount of $10,677.78.

The sole contested issue relates to the marital deduction claimed on the estate tax return. All the facts are stipulated and are found accordingly.

Charles Elson and Helena J. Elson were husband and wife residing in Polk County, Iowa, at all times material herein.

Charles Elson died at Des Moines, Iowa, on...

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