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ESTATE OF PHILLIPS v. COMMISSIONER

Docket No. 38755-86.

90 T.C. 797 (1988)

ESTATE OF GEORGE BENTON PHILLIPS, DECEASED, LOUISIANA NATIONAL BANK OF BATON ROUGE, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 21, 1988.

Attorney(s) appearing for the Case

Mark S. Riley, for the petitioner.

Kathleen O. Lier, for the respondent.

KÖRNER, Judge:1

In his notice of deficiency respondent determined a deficiency of $59,683 in the Federal estate tax of the Estate of George Benton Phillips. The sole issue presented for decision is whether respondent correctly determined that part of the Federal estate tax due on the residuary estate of George Benton Phillips is allocable to the portion of the residuary estate benefiting the surviving spouse of George Benton...

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