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ESTATE OF ABELY v. COMMISSIONER

Docket No. 7765-71.

60 T.C. 120 (1973)

ESTATE OF JOSEPH F. ABELY, DECEASED, WILLIAM F. ABELY, COEXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 25, 1973.

Attorney(s) appearing for the Case

Donal O'Callaghan, for the petitioner.

Jack Raymond Selzer, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined a deficiency of $18,307.92 in the estate tax of the Estate of Joseph F. Abely. The only issue is whether a widow's allowance of $50,000 under Massachusetts law is a "terminable interest" within the meaning of section 2056(b), I.R.C. 1954, and therefore does not qualify for the marital deduction.

Joseph F. Abely (decedent) died testate on March 29, 1969, a citizen of the United States and a resident...

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