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ESTATE OF FIELDS v. COMMISSIONER

Docket No. 5630-80.

42 T.C.M. 1406 (1981)

T.C. Memo. 1981-592

Estate of Daniel H. Fields, D.G. Fields, Administrator with the will annexed v. Commissioner.

United States Tax Court.

Filed October 14, 1981.

Attorney(s) appearing for the Case

Carle E. Davis, 1400 Ross Bldg., Richmond, Va., for the petitioner. Scott D. Anderson, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

Respondent determined a deficiency of $93,124.31 in petitioner's Federal estate tax. The only issue for decision is whether the bequest made to the testator's widow qualifies, under section 2056,1 for the marital deduction.

This case was fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The stipulation of facts and attached exhibits are incorporated herein...

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