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ESTATE OF BAKER v. COMMISSIONER

Docket No. 39483-86.

56 T.C.M. 417 (1988)

T.C. Memo. 1988-483

Estate of Raymond Baker, Jr., Deceased, Nancy O'Donnell Baker, Executrix v. Commissioner.

United States Tax Court.

Filed October 5, 1988.

Attorney(s) appearing for the Case

Kenneth R. Hughes and Donald L. Wiley, 105 E. 4th St., Cincinnati, Ohio, for the petitioner. Nancy B. Herbert, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined an estate tax deficiency in the amount of $61,565.66 in respect of the estate of Raymond M. Baker, Jr., who died November 28, 1982, a resident of Ohio. After a concession, two issues are presented for decision. The principal issue is whether an interest received by decedent's wife is eligible for the marital deduction. Petitioner presents as a second issue, in the event that it is unsuccessful on...

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