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ESTATE OF REITMEISTER v. COMMISSIONER

Docket No. 6043-79.

43 T.C.M. 1029 (1982)

T.C. Memo. 1982-184

Estate of Louis A. Reitmeister, Deceased, Mac Mermell, Personal Representative v. Commissioner.

United States Tax Court.

Filed April 12, 1982.

Attorney(s) appearing for the Case

Mac Mermell, pro se. David R. Smith, for the respondent.

Memorandum Finding of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency of $76,552 in the estate tax of the estate of Louis A. Reitmeister.

After concessions by petitioner, the sole issue is whether petitioner is entitled to a deduction under section 2055(a)1 for bequests of the remainder interests in two separate testamentary trusts established by the...

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