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AQUALINO v. COMMISSIONER

Docket No. 4448-70.

31 T.C.M. 906 (1972)

T.C. Memo. 1972-185

Estate of Salvatore Aquilino, Deceased, Julio Aqualino, Executor v. Commissioner.

United States Tax Court.

Filed August 24, 1972.

Attorney(s) appearing for the Case

Russell W. Jackson, Robinson & Henson, 120 Broadway, New York, N.Y., for the petitioner. Marion L. Westen, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

The respondent determined a deficiency in the Federal estate tax of the Estate of Salvatore Aquilino in the amount of $29,701.16. Petitioner is the executor of the estate.

The sole issue presented for decision is whether the petitioner is entitled to a marital deduction under section 20561 for the value of the interest passing to Lucia Aquilino under the terms of...

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