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ESTATE OF FOSTER v. COMMISSIONER

Docket No. 16900-80.

45 T.C.M. 679 (1983)

T.C. Memo. 1983-77

Estate of Rexford H. Foster, Deceased, Margaret Foster, Executrix v. Commissioner.

United States Tax Court.

Filed February 7, 1983.

Attorney(s) appearing for the Case

Joseph P. Reynolds, Knapp Road, Sherburne, N.Y., for the petitioner. Kenneth Bersani, for the respondent.

Memorandum Opinion

WILBUR, Judge:

Respondent determined a deficiency of $27,147.20 in petitioner's Federal estate tax. The sole issue for our determination is whether a testamentary disposition benefiting decedent's spouse qualifies for the marital deduction under section 2056.1

This case was submitted fully stipulated pursuant to Rule 122. The stipulation of facts is incorporated by this reference.

Margaret Foster...

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