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ESTATE OF PROX v. COMMISSIONER

Docket No. 10091-74.

35 T.C.M. 1003 (1976)

T.C. Memo. 1976-229

Estate of Robert F. Prox, Deceased, Aimee M. Prox, Executrix v. Commissioner.

United States Tax Court.

Filed July 21, 1976.

Attorney(s) appearing for the Case

Benjamin G. Cox, 700 Merchants National Bank Bldg., Terre Haute, Ind., for the petitioner. Robert P. Ruwe, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $8,504.56 in the estate tax of the estate of Robert F. Prox. The parties have settled certain issues, leaving for our determination whether an interest in the decedent's residuary estate passing under his will to his surviving spouse may be deducted under section 20561 or is a nondeductible terminable interest.

Findings of...

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