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ESTATE OF KYLE v. COMMISSIONER

Docket No. 654-88.

94 T.C. 829 (1990)

ESTATE OF HENRY H. KYLE, DECEASED, ARLAND L. WARD, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 11, 1990.

Attorney(s) appearing for the Case

David H. Evaul, Grady P. Dickens, C. Kent Adams, R. Brent Clifton, Todd Wallace, and Edwin R. DeYoung, for the petitioner.

James W. Lessis, for the respondent.

COHEN, Judge:

Respondent determined a deficiency of $5,614,480.15 in the Federal estate tax of the Estate of Henry H. Kyle, deceased, Arland L. Ward, executor. After concessions, the issues remaining for decision are (1) whether an estate tax marital deduction pursuant to section 2056 should be allowed for the surviving spouse's share of decedent's residual estate attributable to the surrender of homestead rights under State law; and (2) whether a deduction...

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