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ESTATE OF GROSSMAN v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 9892-18.

T.C. Memo. 2021-65

ESTATE OF SEMONE GROSSMAN, DECEASED, RICHARD M. FROME, PRELIMINARY EXECUTOR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed May 27, 2021.

Attorney(s) appearing for the Case

Megan E. Wernke, Christopher S. Rizek, and Beth Shapiro Kaufman, for petitioner.

Shawna A. Early, Michael J. De Matos, and Marc L. Caine, for respondent.

MEMORANDUM OPINION

Before the Court are competing motions for partial summary judgment. They present the question of whether Ziona Grossman is the "surviving spouse" of decedent Semone Grossman for purposes of the estate tax marital deduction provided by section 2056(a).1 Semone and Ziona, both...

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