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ESTATE OF ELLINGSON v. COMMISSIONER

Docket No. 24900-89.

96 T.C. 760 (1991)

ESTATE OF GEORGE D. ELLINGSON, DECEASED, DOUGLAS L.M. ELLINGSON AND LAVEDNA M. ELLINGSON, CO-TRUSTEES OF THE GEORGE D. AND LAVEDNA M. ELLINGSON REVOCABLE LIVING TRUST, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 28, 1991.

Attorney(s) appearing for the Case

Thomas J. Shumard, for the petitioner.

Mary P. Kimmel and David W. Otto, for the respondent.

OPINION

JACOBS, Judge:

Respondent determined a deficiency of $4,300,316 in petitioner's Federal estate tax. Primarily, the deficiencies are premised on respondent's disallowance of a claimed marital deduction for property passing to a trust for the benefit of the decedent's surviving spouse where the trustees have the power to accumulate income. After concessions by petitioner, the only issue remaining for decision is whether Lavedna M. Ellingson...

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