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ESTATE OF MONTGOMERY v. COMMISSIONER

Docket No. 29658-87.

56 T.C.M. 285 (1988)

T.C. Memo. 1988-457

Estate of Melvin M. Montgomery, Deceased, Leah B. Montgomery, Personal Representative v. Commissioner.

United States Tax Court.

Filed September 22, 1988.

Attorney(s) appearing for the Case

Roland A. Suess, 411 Main St., Williston, N.D., for the petitioner. W. Scott Green, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency in estate tax in the amount of $68,781.19 in respect of the estate of Melvin M. Montgomery, who died on September 29, 1983, a resident of North Dakota.

The case was submitted on the basis of a stipulation of facts. After concessions, the remaining dispute relates to the computation of the marital deduction, which in turn depends upon the correct interpretation of Article III...

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