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ESTATE OF DAWSON v. COMMISSIONER

Docket No. 7021-72.

62 T.C. 315 (1974)

ESTATE OF JOHN W. DAWSON, DECEASED, HELEN L. DAWSON, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 17, 1974.

Attorney(s) appearing for the Case

Richard J. Dalton, for the petitioner.

Allan E. Lang, for the respondent.

OPINION

SIMPSON, Judge:

The respondent determined a deficiency of $4,772 in the petitioner's estate tax. The only issue we must decide, for purposes of computing the marital deduction under section 2056 of the Internal Revenue Code of 1954,1 is the extent to which the residuary bequest is reduced by claims against the estate and administration expenses under Illinois law.

All of the facts have been stipulated,...

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