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ESTATE OF ROBERTS v. COMMISSIONER

Docket No. 16383-80.

45 T.C.M. 1101 (1983)

T.C. Memo. 1983-167

Estate of Raymond S. Roberts, Paul E. Leighton, Co-Executor, E. James Roberts, Co-Executor v. Commissioner.

United States Tax Court.

Filed March 29, 1983.

Attorney(s) appearing for the Case

Paul E. Leighton, 66 Long Wharf, Boston, Mass, and E. James Roberts, for the petitioner. Barry J. Laterman, for the respondent.

Memorandum Opinion

NIMS, Judge:

Respondent determined a deficiency of $105,336.04 in petitioner's Federal estate tax. Due to concessions, the issue remaining for decision is the effect of a clause in decedent's will on the estate's marital deduction claim.

All of the facts have been stipulated and are found accordingly.

Raymond S. Roberts, the decedent, died on September 29, 1976. At the time of his death, he resided in Jacksonville, Vermont...

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