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ESTATE OF HARPER v. COMMISSIONER

Docket No. 34901-87.

93 T.C. 368 (1989)

ESTATE OF W.L. HARPER, DECEASED, FRED R. VEITH, COEXECUTOR AND ROBERT O. EDINGTON, COEXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 21, 1989.

Attorney(s) appearing for the Case

James R. Marlow and Steven F. Gay, for the petitioner.

Ronald T. Jordan, for the respondent.

OPINION

TANNENWALD, Judge:

Respondent determined a deficiency of $453,759 in the Federal estate taxes of W.L. Harper (decedent). The sole issue for decision is whether property transferred to an inter vivos trust pursuant to a residuary pour-over provision in decedent's will is qualified terminable interest property where decedent's surviving spouse made an election to take against the will.

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