Estate of Ralph H. Davis, Deceased, Evelyn Davis, Personal Representative - Page 2




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          the date of death of Ralph H. Davis (decedent), and all Rule                
          references are to the Tax Court Rules of Practice and Procedure.            
          The issue to be decided in the instant case is whether the                  
          interest received by decedent’s surviving spouse in certain                 
          property qualifies for the marital deduction pursuant to section            
          2056.                                                                       
                                   Background                                         
               The parties submitted the instant case, fully stipulated,              
          without trial, pursuant to Rule 122.  The parties’ stipulations             
          of facts are hereby incorporated by this reference and are found            
          as facts in the instant case.                                               
               Decedent was born on June 1, 1919, and died testate on July            
          14, 1997, at the age of 78, in Stockton, California.  At the time           
          of his death, decedent was a resident of San Joaquin County,                
          California, and a citizen of the United States.  During his                 
          lifetime, decedent worked for 44 years as an electrical engineer            
          for Westinghouse Corporation.                                               
          Decedent was survived by his wife, Evelyn L. Kimball Davis                  
          (Evelyn Davis).  Evelyn Davis, who resides in Stockton,                     
          California, is the personal representative of the estate.                   
          Decedent was also survived by his two daughters, Carol Tawney               
          Pencke and Mary Martha Bennett.                                             
               On February 24, 1993, decedent executed a will (1993 will).            
          The 1993 will names decedent’s daughters, Carol Tawney Pencke and           






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