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ESTATE OF BOWLING v. COMMISSIONER

Docket No. 47121-86.

93 T.C. 286 (1989)

ESTATE OF ROGER D. BOWLING, DECEASED, C. LLOYD CLAY, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 31, 1989.

Attorney(s) appearing for the Case

Jerry A. Williams, for the petitioner.

Carolyn Lee Harber, for the respondent.

SWIFT, Judge:

Respondent determined a deficiency of $208,394 in the Federal estate tax liability of the estate of Roger D. Bowling. The issue in dispute is whether the interest passing to the surviving spouse was an income interest under section 2056(b)(7)1 that qualifies for the marital deduction.

FINDINGS OF FACT

Some of the facts have been stipulated and are so found...

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