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ESTATE OF ALLEN v. COMMISSIONER

Docket No. 309-91.

101 T.C. 351 (1993)

ESTATE OF FRANCES BLOW ALLEN, DECEASED, BANK OF OKLAHOMA, N.A. AND R. ROBERT HUFF, CO-EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 20, 1993.

Attorney(s) appearing for the Case

John B. Turner, for petitioner.

Cathleen A. Jones, for respondent.

OPINION

TANNENWALD, Judge:

Respondent determined a deficiency of $30,157.30 in the estate tax of petitioner. After concessions by the parties, the sole issue for decision is whether administration expenses should reduce the amount of the marital deduction under section 2056.1

All of the facts have been stipulated and are so found.

Petitioner is the Estate of Frances...

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