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ESTATE OF GALE v. COMMISSIONER

Docket No. 71642.

35 T.C. 215 (1960)

ESTATE OF MARGARET R. GALE, HENRY M. CHANNING, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 31, 1960.

Attorney(s) appearing for the Case

Owen Tudor, Esq., for the petitioner.

Albert R. Doyle, Esq., for the respondent.

OPINION.

WITHEY, Judge:

Respondent has determined a deficiency in estate tax against petitioner in the amount of $1,106.02.

The only issue is whether under the law of Maine a widower's allowance is deductible as a marital deduction under section 2056(a) and (b) of the Internal Revenue Code of 1954.

All of the facts have been stipulated and are so found.

Margaret R. Gale, hereinafter...

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