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ESTATE OF KLEIN v. COMMISSIONER

Docket No. 30093-88.

60 T.C.M. 953 (1990)

T.C. Memo. 1990-527

Estate of Robert F. Klein, Deceased, Gladys Klein, Personal Representative v. Commissioner.

United States Tax Court.

Filed October 4, 1990.

Attorney(s) appearing for the Case

Harold Stern, 19068 W. 10 Mile Rd., Southfield, Mich., for the petitioner. Lynn M. Brimer, for the respondent.

Memorandum Opinion

HALPERN, Judge:*

By notice of deficiency dated August 25, 1988, respondent determined a deficiency in petitioner's Federal estate tax in the amount of $372,435. The only issue presented in this case is whether petitioner is entitled to a marital deduction in excess of $1,773,245. Section 20561 provides for a deduction (the marital deduction) in determining the taxable estate of...

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