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ESTATE OF ADAMS v. COMMISSIONER

Docket No. 30727-88.

60 T.C.M. 1324 (1990)

T.C. Memo. 1990-607

Estate of Gilbert T. Adams, Deceased, Viola J. Adams, Executrix v. Commissioner.

United States Tax Court.

Filed December 3, 1990.

Attorney(s) appearing for the Case

Fred L. Sullins and William J. Rohrback, Jr., 3701 Kirby Dr., Houston, Tex., for the petitioner. David B. Mora, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined an estate tax deficiency of $163,013.67 against the estate of Gilbert T. Adams. After concessions by both sides, only a single issue, involving a comparatively small amount of tax, is presented to us for decision. That issue is whether the estate (petitioner) is entitled to a $14,000 marital deduction in respect of the decedent's bequest to his wife of his one-half community share of the contents...

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