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ESTATE OF RACCA v. COMMISSIONER

Docket No. 2296-79.

76 T.C. 416 (1981)

ESTATE OF LUIGI RACCA, GEORGE R. FUNARO, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 2, 1981.

Attorney(s) appearing for the Case

Jack R. Ross, for the petitioner.

Michael N. Balsamo, for the respondent.

OPINION

EKMAN, Judge:*

Respondent determined a deficiency of $28,993.39 in petitioner's Federal estate tax. Concessions having been made by the parties, the sole issue remaining for decision is whether decedent's gross estate is entitled to a marital deduction of $60,565.

All of the facts have been stipulated and are so found. The stipulation of facts and exhibits attached...

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