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ESTATE OF MAY v. COMMISSIONER

Docket No. 64499.

32 T.C. 386 (1959)

ESTATE OF RALPH G. MAY, MILDRED K. MAY, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 26, 1959.

Attorney(s) appearing for the Case

Albert R. Mugel, Esq., for the petitioner.

James J. Quinn, Esq., for the respondent.

OPINION.

MULRONEY, Judge:

Respondent determined a deficiency in the petitioner's estate tax in the amount of $34,971.01. The sole issue is whether certain property passing under the residuary clause of the will of Ralph G. May qualifies as a marital deduction under section 812(e) of the Internal Revenue Code of 1939, as amended by section 93 of the Technical Amendments Act of 1958.1 All of the facts have been stipulated...

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