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MILLER v. COMMISSIONER

Docket No. 4312-70.

58 T.C. 699 (1972)

ESTATE OF EVA M. MILLER, DECEASED, JOHN L. ESTES, ADMINISTRATOR CUM TESTAMENTO ANNEXO, AND CHARLES R. MILLER, EXECUTOR, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 31, 1972.

Attorney(s) appearing for the Case

Milton F. Cooney, for the petitioners.

Gary F. Walker, for the respondent.

STERRETT, Judge:

Respondent determined a deficiency of $35,917.94 in the estate tax due from the Estate of Eva M. Miller, deceased. This Court is to decide whether there is includable in the above-named estate, under section 2033,1 an unpaid bequest from the deceased's husband. We must also decide whether the income generated and retained by the husband's estate and a testamentary trust established thereunder was payable to Eva...

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