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ESTATE OF MAIN v. COMMISSIONER

Docket No. 1503-70.

31 T.C.M. 1053 (1972)

T.C. Memo. 1972-213

Estate of Louise P. Main, Deceased, Matthew H. Mataraso and Thomas C. Plowden-Wardlaw, Co-executors v. Commissioner.

United States Tax Court.

Filed October 3, 1972.

Attorney(s) appearing for the Case

Matthew H. Mataraso, 111 Washington Ave., Albany, N.Y., for the petitioners. Barry D. Gordon and Jay S. Hamelburg, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $66,051.31 in the estate tax of the estate of Louise P. Main. The only issue presented for our consideration is whether the estate is entitled to a deduction under section 2055(a)(3)1 for the value of decedent's residuary estate bequeathed to the Profit Sharing Plan and Trust of Main Brothers Oil Company, Inc.

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