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ESTATE OF URGE v. COMMISSIONER

Docket No. 5486-69.

31 T.C.M. 275 (1972)

T.C. Memo. 1972-68

Estate of Steve Urge, Steve Z. Urge, Executor v. Commissioner.

United States Tax Court.

Filed March 15, 1972.

Attorney(s) appearing for the Case

Michael T. Scanlon and Joseph F. Ciulla, for the petitioner. Larry L. Nameroff, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $2,777.68 in the Federal estate tax of the Estate of Steve Urge. The only question before us is whether certain property devised to decedent's widow qualifies for the marital deduction under section 2056.1

A stipulation of facts, together with the exhibits attached thereto, is incorporated herein by reference.

Steve...

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