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ESTATE OF SAWYER v. COMMISSIONER

Docket No. 1004-72.

73 T.C. 1 (1979)

ESTATE OF CHARLES SAWYER, JR., DECEASED, JOHN SAWYER, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 3, 1979.

Attorney(s) appearing for the Case

Leonard A. Weakley, for the petitioner.

Conley G. Wilkerson, for the respondent.

OPINION

QUEALY, Judge:

The respondent determined a deficiency in the Federal estate tax of the Estate of Charles Sawyer, Jr., deceased, in the amount of $413,570.39.

After concessions, the only question presented for decision is whether the surviving spouse's share of the residuary estate of Charles Sawyer, Jr., should be reduced by a proportionate amount of Federal estate tax in computing the allowable...

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