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ESTATE OF NELSON v. COMMISSIONER

Docket No. 10491-81.

46 T.C.M. 377 (1983)

T.C. Memo. 1983-321

Estate of Herbert C. Nelson, Gladys Nelson Charlson, Personal Representative v. Commissioner.

United States Tax Court.

Filed June 7, 1983.

Attorney(s) appearing for the Case

Bruce E. Bohlman, 106 N. Third St., Grand Forks, N.D., for the petitioner. Sue A. Nelson, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined a deficiency of $80,575.59 in petitioner's Federal estate tax. After concessions, the sole issue for the decision is whether a testamentary disposition benefiting the decedent's spouse qualifies for the marital deduction under section 2056.1

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

The decedent, Herbert C. Nelson...

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