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ESTATE OF HAMELSKY v. COMMISSIONER

Docket No. 7511-70.

58 T.C. 741 (1972)

ESTATE OF ABRAHAM HAMELSKY, DECEASED, SAMUEL HAMELSKY, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 7, 1972.

Attorney(s) appearing for the Case

Morris Spritzer, for the petitioner.

John O'Toole and Frank J. Smith, for the respondent.

OPINION

QUEALY, Judge:

In this proceeding the Commissioner has determined a deficiency in the estate tax of the petitioner in the amount of $131,010.34. The petitioner contests that determination. Concessions having been made by the parties, the sole question for decision is whether a bequest to his wife by Abraham Hamelsky, the decedent, qualifies for the martial deduction under section 2056.1 The matter was submitted...

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