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ESTATE OF ALEXANDER v. COMMISSIONER

Docket No. 2408-80.

82 T.C. 34 (1984)

ESTATE OF C. S. ALEXANDER, DECEASED, BRANCH BANKING & TRUST COMPANY, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 5, 1984.

Attorney(s) appearing for the Case

Frank P. Meadows, Jr., for the petitioner.

Frank C. McClanahan, for the respondent.

OPINION

DRENNEN, Judge:

Respondent determined a deficiency of $165,301.48 in the Federal estate tax of the Estate of C. S. Alexander. After concessions, the sole issue for decision is whether a certain bequest left to a residuary trust qualifies for the marital deduction, and, if not, whether a savings clause operates to save the marital deduction.

The facts have been fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure...

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