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ESTATE OF GOLDWATER v. COMMISSIONER

Docket No. 5864-72.

64 T.C. 540 (1975)

ESTATE OF LEO J. GOLDWATER, DECEASED, IRVING D. LIPKOWITZ AND LEE J. GOLDWATER, EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 8, 1975.

Attorney(s) appearing for the Case

Irving D. Lipkowitz, Roy Plaut, and Peter Jason, for the petitioners.

Kimball K. Ross and David N. Brodsky, for the respondent.

OPINION

SCOTT, Judge:

Respondent determined a deficiency in the estate tax of the Estate of Leo J. Goldwater in the amount of $73,284.86. Some of the issues raised by the pleadings have been disposed of by agreement of the parties leaving for decision whether Lee J. Goldwater is the surviving spouse of Leo J. Goldwater within the meaning of section 2056, I.R.C. 1954.1

All of the facts have been stipulated and are...

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