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ESTATE OF FIELD v. COMMISSIONER

Docket No. 93624.

40 T.C. 802 (1963)

ESTATE OF FRANCIS F. FIELD, DECEASED, MAXINE LOIS FIELD, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 2, 1963.

Attorney(s) appearing for the Case

G. A. Piacentino, for the petitioner.

Conley G. Wilkerson and William I. Bubenzer, for the respondent.

DRENNEN, Judge:

Respondent determined a deficiency in estate tax against petitioner (estate of Francis F. Field) in the amount of $30,075.92. The only issue remaining for decision is whether the value of the property passing under Item II of Francis F. Field's will qualifies for the marital deduction under section 2056 of the Internal Revenue Code of 1954.

FINDINGS OF FACT

Francis F. Field (hereafter...

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