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ESTATE OF SIEGEL v. COMMISSIONER

Docket No. 1481-74.

67 T.C. 662 (1977)

ESTATE OF DAVID A. SIEGEL, LEONARD J. SIEGEL, EXECUTOR, CHARLOTTE HELWEIL, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 12, 1977.

Attorney(s) appearing for the Case

Barry D. Gordon, for the petitioner.

Walter C. Welsh, for the respondent.

FAY, Judge:

Respondent determined a deficiency of $26,048.38 in the Federal estate tax of the petitioner, the Estate of David A. Siegel. Due to concessions,1 the sole issue remaining for decision is whether petitioner is entitled to a marital deduction under section 2056(a)2 for the value of the interest in property which decedent's surviving spouse received by virtue of his will.

FINDINGS OF...

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