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ESTATE OF ALLEN v. COMMISSIONER

Docket No. 26633-89.

60 T.C.M. 904 (1990)

T.C. Memo. 1990-514

Estate of Kenneth L. Allen, Sr., Deceased, Onita Belle Hufstedler Allen, Independent Executrix v. Commissioner.

United States Tax Court.

Filed September 26, 1990.

Attorney(s) appearing for the Case

John W. Michener, Jr., 301 Commerce St., Fort Worth, Tex., for the petitioner. Shelley D. Turner, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency of $4,988.50 in petitioner's Federal estate tax. After concessions, the only issue remaining for decision is whether the transfer of decedent's community property interest in his personal residence qualifies for the marital deduction under section 2056.1

The facts are fully stipulated. The stipulations of fact and accompanying exhibits are incorporated...

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