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ESTATE OF MILLER v. COMMISSIONER

Docket No. 11889-97.

76 T.C.M. 892 (1998)

T.C. Memo. 1998-416

Estate of Betty Pace Miller, Deceased, Jerry D. Walker, Independent Executor v. Commissioner.

United States Tax Court.

Filed November 18, 1998.

Attorney(s) appearing for the Case

Valentine C. Cronin and Richard Keys Disney, for the petitioner. John R. Hunter, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Chief Judge:

Respondent determined a deficiency of $408,274 in the Federal estate tax of decedent's estate. After concessions, the sole issue for decision is whether, under the terms of decedent's will and Texas law, the surviving spouse's portion of the residuary estate is required to bear a proportionate share of Federal estate tax, thereby reducing the amount of the allowable marital deduction pursuant to...

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