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ESTATE OF KINCAID v. COMMISSIONER

Docket No. 21316-81.

85 T.C. 25 (1985)

ESTATE OF NELLE W. KINCAID, DECEASED, JANE K. JOHNSON AND JOAN D. KINCAID, COEXECUTRICES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 3, 1985.

Attorney(s) appearing for the Case

Paul E. Sullivan, for the petitioner.

Andrew M. Winkler, for the respondent.

OPINION

CLAPP, Judge:

Respondent determined a deficiency in Nelle W. Kincaid's income tax for 1976 of $98,864.18 and a deficiency in her income tax for 1977 of $223,080.75. Because of concessions by both parties, the only issue for our determination is the proper method of computing the deduction under section 691(c)1 for estate tax attributable to income in respect of a decedent where there is a formula maximum marital...

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