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required by sec. 2056(b)(5), I.R.C., and the
regulations thereunder.
Thomas J. Shroyer, Robert B. Firing, Nicky R. Hay, and
Steven Z. Kaplan,1 for petitioner.
John C. Schmittdiel, for respondent.
OPINION
LARO, Judge: This case was submitted to the Court without
trial. See Rule 122. The Estate of Dorothy M. Walsh, Deceased,
Charles E. Walsh, Personal Representative, petitioned the Court
to redetermine respondent's determination of a $291,651
deficiency in Federal estate tax. We must decide whether certain
property is eligible for the marital deduction under section
2056(a). We hold it is not.
Unless otherwise indicated, section references are to the
applicable provisions of the Internal Revenue Code. Rule
references are to the Tax Court Rules of Practice and Procedure.
Decedent references are to Dorothy M. Walsh. Estate references
are to the decedent's estate.
Background
All facts have been stipulated and are so found. The
stipulation of facts and the exhibits submitted therewith are
incorporated herein by this reference. The decedent was a U.S.
1 Mr. Kaplan, who prepared the subject petition, withdrew as
counsel of record on Mar. 4, 1998.
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