Estate of Anna Soberdash, Deceased, Wilma Porada and Mary Ann Lacek, Co-Executrices - Page 6

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               3,539 shares short intermediate govt.         $36,451.70               
               12,023 shares income trust                     127,203.34              
               18,198 shares intermediate govt. trust         181,434.04              
               Federated trust short-term govt. securities     18,500.00              
               Accrued net income                                 739.83              
               Principal cash                                      66.80              
               Undistributable income cash on hand             95,229.85              
               Subtotal                                     459,625.56                
               Less: Costs                                       (563.88)             
               Total                                       $459,061.68                

               During the period from January 1 to March 10, 1992, the                
          Marital Trust established under Andrew's will accrued income of             
          $15,927.26, which was payable to decedent under Article Five                
          (A)(1) of Andrew's will and which was paid to the Anna Soberdash            
          Guardianship on April 29, 1992.  The $15,927.26 in income accrued           
          by the Marital Trust was not reported as an asset on petitioner's           
          Federal estate tax return.                                                  

                                       OPINION                                        

               The primary issue is whether the value of property in which            
          decedent held a qualified income interest for life and for which            
          a deduction was allowed under section 2056(b)(7) to the estate of           
          Andrew J. Soberdash must be included in decedent's gross estate             
          pursuant to section 2044.                                                   
               Section 2056(a) grants a deduction for the value of any                
          interest in property passing to a surviving spouse which is                 
          included in determining the value of the gross estate.  Pursuant            
          to section 2056(b)(1), a marital deduction cannot ordinarily be             




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