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ESTATE OF RUDNICK v. COMMISSIONER

Docket No. 83247.

36 T.C. 1021 (1961)

ESTATE OF MICHAEL G. RUDNICK, CHARLOTTE R. HIRSHBERG, ADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 15, 1961.

Attorney(s) appearing for the Case

Benjamin Arac, Esq., and David M. Scheffer, Esq., for the petitioner.

Lawrence A. Wright, Esq., for the respondent.

OPINION.

DRENNEN, Judge:

Respondent determined a deficiency in the estate tax liability of petitioner in the amount of $1,768.09. The only issue for decision is whether a widow's allowance paid to decedent's wife under Massachusetts law qualifies for the marital deduction under section 2056 of the Internal Revenue Code of 1954.

All the facts were stipulated and are found as stipulated.

Michael G. Rudnick died intestate on August 21...

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