Estate of Merle Allen Whiting, Jr., Deceased, Vicki Ann Whiting, Executrix - Page 2

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          section 6651(a)(1)2 of $10,331.  The deficiency arises from                 
          respondent’s disallowance of the marital deduction for a trust              
          which held property valued at $533,762 at the time of decedent’s            
          death.  The sole issue3 for decision is whether under section               
          2056(b)(7) the surviving spouse’s interest in the “Marital                  
          Deduction Trust” qualifies for the marital deduction.                       
               The parties submitted this case fully stipulated pursuant to           
          Rule 122.  The stipulation of facts and the attached exhibits are           
          incorporated herein by this reference.  At the time the petition            
          was filed, the mailing address for the estate and for the                   
          executrix was in Dewitt, Arkansas.                                          
               A.   Decedent’s Estate Plan                                            
               Decedent was in the business of farm equipment sales.                  
          Around May 1996, 18 months before his death, decedent had an                
          operation, after which the doctor informed him that he had                  
          terminal lung and colon cancer.  Immediately following decedent’s           
          operation, the doctor estimated that decedent had a maximum of 2            

               2  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the date of decedent’s              
          death, and all Rule references are to the Tax Court Rules of                
          Practice and Procedure.                                                     
               3  The parties stipulated that the estate’s Federal estate             
          tax return was late filed on Aug. 14, 1998, and that, to the                
          extent that a Federal estate tax deficiency is finally                      
          determined, the failure-to-file addition to tax is applicable               
          pursuant to sec. 6651(a)(1).                                                

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