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PARKER v. COMMISSIONER

Docket No. 2847-72.

62 T.C. 192 (1974)

GRACE M. PARKER, TRUSTEE AND TRANSFEREE OF THE ESTATE OF S. E. PARKER, DECEASED, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 15, 1974.

Attorney(s) appearing for the Case

John F. Bierman, for the petitioner.

Ronald M. Frykberg, for the respondent.

OPINION

FEATHERSTON, Judge:

Respondent determined a deficiency in the estate tax due from the Estate of S. E. Parker, deceased (the estate), in the amount of $17,245.02. The only issue for decision is whether the estate is entitled to a marital deduction under section 2056(a)1 of $225,740.32, the date-of-death value of property devised and bequeathed to petitioner Grace M. Parker as surviving spouse, or whether the estate...

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