ESTATE OF RENO v. COMMISSIONER

Docket No. 16511-82.

51 T.C.M. 909 (1986)

T.C. Memo. 1986-163

Estate of William L. Reno, Jr., Barbara G. Reno, Executrix v. Commissioner.

United States Tax Court.

Filed April 21, 1986.


Attorney(s) appearing for the Case

James L. Malone III, for the petitioner. Vikki Pryor, for the respondent.


Memorandum Opinion

WRIGHT,* Judge:

By notice of deficiency dated April 7, 1982, respondent determined a deficiency in petitioner's Federal estate tax in the amount of $253,656. A portion of this deficiency resulted from respondent's reduction of the marital deduction by $25,981. After concessions, the sole issue for decision is whether the Federal estate taxes on certain Kentucky real estate are to be borne by such real estate...

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