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ESTATE OF EVERS v. COMMISSIONER

Docket No. 33808-86.

57 T.C.M. 718 (1989)

T.C. Memo. 1989-292

Estate of Henry M. Evers, Deceased, James W. Evers and Jerry L. Evers, Co-Personal Representatives v. Commissioner.

United States Tax Court.

Filed June 15, 1989.

Attorney(s) appearing for the Case

J. Brian O'Leary, 102 N. Marshall, Springfield, Minn., for the petitioner. Michael A. Urbanos, for the respondent.

Memorandum Opinion

WILLIAMS, Judge:

The Commissioner determined a deficiency of $85,425.93 in Federal estate tax due from the estate of Henry M. Evers. The issues before this Court are (1) whether the value of land determined pursuant to section 2032A,1 which is distributed to decedent's spouse, is the value to be used in calculating the section 2056 marital deduction, and (2) whether, under Minnesota law, a surviving spouse...

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