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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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