ESTATE OF SIKLER v. COMMISSIONER

Docket No. 9941-80.

42 T.C.M. 1389 (1981)

T.C. Memo. 1981-587

Estate of Benjamin Sikler, c/o St. Joseph Valley Bank, Administrator v. Commissioner.

United States Tax Court.

Filed October 8, 1981.


Attorney(s) appearing for the Case

Anthony J. Iemma, 212 South Second St., Elkhart, Ind., for the petitioner. Judy Jacobs, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax of $25,719.50 and an addition to tax under the provisions of section 6651(a)(1)1 in the amount of $9,235.67. At issue are (1) whether petitioner is entitled to a marital deduction in excess of the amount allowed by respondent, and (2) whether there was...

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