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ESTATE OF PADDOCK v. COMMISSIONER

Docket No. 83166.

20 T.C.M. 1350 (1961)

T.C. Memo. 1961-258

Estate of William W. Paddock, Deceased, Howard C. Connor, Administrator De Bonis Non v. Commissioner.

United States Tax Court.

Filed September 15, 1961.

Attorney(s) appearing for the Case

Howard C. Connor (administrator), for the petitioner. Lawrence A. Wright, Esq., for the respondent.

Memorandum Opinion

DRENNEN, Judge:

Respondent determined a deficiency in the estate tax liability of petitioner in the amount of $2,251.98. The only issue for decision is whether a widow's allowance awarded to decedent's widow 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.

William W. Paddock died intestate on January...

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