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ESTATE OF EVILSIZOR v. COMMISSIONER

Docket No. 53856.

27 T.C. 710 (1957)

ESTATE OF HARRIET C. EVILSIZOR, HOMER H. EVILSIZOR, EXECUTOR OF THE ESTATE OF HARRIET C. EVILSIZOR, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 24, 1957.

Attorney(s) appearing for the Case

Fred M. Cole, Esq., for the petitioner.

John C. Calhoun, Esq., for the respondent.

OPINION.

TIETJENS, Judge:

The Commissioner determined a deficiency in estate tax in the amount of $4,366.34. The only question for decision is whether decedent's disposition of certain real estate by will qualifies for the marital deduction provided by section 812 (e), Internal Revenue Code of 1939.

All of the facts have been stipulated and are found accordingly. In pertinent part they are as follows:

Harriet C. Evilsizor (sometimes...

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