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ESTATE OF PANGAS v. COMMISSIONER

Docket No. 5782-66.

52 T.C. 99 (1969)

ESTATE OF FRANK PANGAS, DECEASED, FIRST NATIONAL BANK OF AKRON, EXECUTOR (AND) ANDREW J. MICHAELS, ADMINISTRATOR W.W.A., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 21, 1969.

Attorney(s) appearing for the Case

Andrew J. Michaels, for the petitioner.

F. E. Wrenick, for the respondent.

OPINION

SCOTT, Judge:

Respondent determined a deficiency in the amount of $19,778.11 in estate tax for the Estate of Frank Pangas.1

The only issue for decision in this case is the amount of the marital deduction to which the estate is entitled under section 2056, I.R.C. 1954.2 The determination of this issue depends upon whether the widow's portion of the estate should be reduced by...

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