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ESTATE OF SPALDING v. COMMISSIONER

Docket No. 1843-73.

34 T.C.M. 1074 (1975)

T.C. Memo. 1975-250

Estate of Amy Ann McGinnis Spalding, Deceased, Charles F. Spalding, Executor v. Commissioner.

United States Tax Court.

Filed July 30, 1975.

Attorney(s) appearing for the Case

James B. Lewis, 345 Park Ave., New York, N.Y., for the petitioner. David N. Brodsky and Kimball K. Ross, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $467,197.62 in estate tax for the estate of Amy Ann McGinnis Spalding. As the parties have settled several issues, the only one remaining for decision is whether Charles F. Spalding (hereinafter referred to as Charles or petitioner) is the "surviving spouse" of decedent Amy Ann McGinnis Spalding (hereinafter Amy) within the meaning...

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