1. Home
  2. Browse Decisions
  3. T.C.
  4. 61 T.C.
  5. 61 T.C. 306 (1973)
 

ESTATE OF ABRUZZINO v. COMMISSIONER

Docket No. 536-72.

61 T.C. 306 (1973)

ESTATE OF ROBERT ABRUZZINO, WILLIAM ABRUZZINO, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 26, 1973.

Attorney(s) appearing for the Case

Gary G. Markham, for the petitioner.

Andrew M. Winkler, for the respondent.

OPINION

TIETJENS, Judge:

The Commissioner determined a deficiency of $28,796.12 in the Federal estate tax of Robert Abruzzino and an addition of $1,439.80 to that tax under section 6651 (a).1

Certain concessions have been made by both parties so that the only question remaining for decision is whether the estate is entitled to a marital deduction under section 2056 for the value of the interest in real estate and...

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