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ESTATE OF HORTON v. COMMISSIONER

Docket No. 1479-65.

47 T.C. 641 (1967)

ESTATE OF S. WENTWORTH HORTON, GERTRUDE I. WARNER, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 27, 1967.

Attorney(s) appearing for the Case

Richard H. Wels, for the petitioner.

Marie L. Garibaldi, for the respondent.

FORRESTER, Judge:

The respondent determined a deficiency in estate tax in the amount of $29,844.54 in respect of the Estate of S. Wentworth Horton. The sole question for our determination is whether the surviving spouse's interest in real property that passed under Horton's will qualifies for the marital deduction under section 2056.1

FINDINGS OF FACT

All of the facts have been stipulated.

S. Wentworth...

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