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ESTATE OF NEUGASS v. COMMISSIONER

Docket No. 4734-73.

65 T.C. 188 (1975)

ESTATE OF LUDWIG NEUGASS, DECEASED, HERBERT MARX, JACQUES COE, JR., AND CHASE MANHATTAN BANK, N.A., EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 29, 1975.

Attorney(s) appearing for the Case

Jacob Imberman, Alan S. Rosenberg, and Lawrence J. Rothenberg, for the petitioners.

Michael K. Phalin, for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' Federal estate tax in the amount of $249,231.31. Concessions having been made, the only remaining issue is whether petitioners are entitled to a marital deduction under section 2056(a)1 for the value of certain works of art which decedent's surviving spouse received under the terms of decedent's will.

FINDINGS OF FACT

Ludwig Neugass (hereinafter...

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