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ESTATE OF BENNETT v. COMMISSIONER

Docket No. 8052-89.

100 T.C. 42 (1993)

ESTATE OF CHARLES RUSSELL BENNETT, DECEASED, EVA F. BENNETT AND DON R. PAXSON, CO-EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 1, 1993.

Attorney(s) appearing for the Case

Lester G. Fant III and John Wester, for petitioner.

Judy Jacobs Miller and Chalmers W. Poston, Jr., for respondent.

PARKER, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax of $2,716,879 and an addition to tax of $80,415.1 The issue for decision is whether any portion of the Charles Russell Bennett Memorial Trust constitutes a "qualifying income interest for life" and hence qualifies for the marital deduction under section 2056(b)(7).

Unless otherwise indicated, all section references are to the Internal Revenue...

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