1. Home
  2. Browse Decisions
  3. T.C.
  4. 58 T.C.
  5. 58 T.C. 348 (1972)
 

ESTATE OF EDWARDS v. COMMISSIONER

Docket No. 5102-70.

58 T.C. 348 (1972)

ESTATE OF WALTER L. EDWARDS, DECEASED, ROBERT L. EDWARDS, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 18, 1972.

Attorney(s) appearing for the Case

Harry B. Kotler, for the petitioner.

Robert N. Ginsburg, for the respondent.

OPINION

GOFFE, Judge:

The respondent determined a deficiency of $10,212.32 in the Federal estate tax against the Estate of Walter L. Edwards, deceased. Petitioner is executor of the estate.

The sole issue is whether the interest in property passing to decedent's widow under his last will and testament qualifies for the marital deduction or constitutes a terminable interest under section 2056(b) of the Code.1

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases