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ESTATE OF DENMAN v. COMMISSIONER

Docket No. 76312.

33 T.C. 361 (1959)

ESTATE OF JOHN H. DENMAN, RICHARD A. DENMAN, EXECUTOR AND ADA D. DENMAN, EXECUTRIX, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 30, 1959.

Attorney(s) appearing for the Case

Roger K. Powell, Esq., for the petitioners.

Vernon R. Balmes, Esq., for the respondent.

TIETJENS, Judge:

The Commissioner determined a deficiency in estate tax of $2,335.02.

The only question for decision is whether the Commissioner properly determined the marital deduction by eliminating from his computation thereof the $3,000 year's allowance for the widow and $2,500 for the allowance of "property exempt from administration" as provided under the laws of Ohio.

FINDINGS OF FACT.

Some of the facts have been stipulated...

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