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ESTATE OF CUNHA v. COMMISSIONER

Docket No. 63879.

30 T.C. 812 (1958)

ESTATE OF EDWARD A. CUNHA, DECEASED, BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 30, 1958.

Attorney(s) appearing for the Case

J. Donald Pettus, Esq., for the petitioners.

T. M. Mather, Esq., for the respondent.

OPINION.

TIETJENS, Judge:

The Commissioner determined a deficiency in estate tax of $1,738.80.

The only question for decision is whether the amount of the family allowance paid to decedent's widow pursuant to section 680 et seq. of the California Probate Code qualifies for the marital deduction under section 812 (e) of the Internal Revenue Code of 1939.

All of the facts are stipulated...

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