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Barbara L. de Mare, for petitioner.
Lisa M. Rodriguez, for respondent.
MEMORANDUM OPINION
LARO, Judge: Anthony J. Frese (Frese), acting in his
capacity as executor of the Estate of Kwang Lee and with a
mailing address in Hackensack, New Jersey, petitioned the Court
to redetermine respondent’s determination of a Federal estate tax
deficiency of $1,020,129, a section 6662(a) accuracy-related
penalty of $204,026, and a section 6651(a)(1) addition to tax of
$255,032 for untimely filing.1 Currently, this case is before
the Court on respondent’s motion for partial summary judgment
under Rule 121. Respondent argues that he properly disallowed a
marital deduction claimed by the Estate of Kwang Lee (decedent’s
estate) because Kwang Lee (decedent) was not survived by his
wife, Kyong Lee (Ms. Lee). Petitioner argues that decedent’s
estate may benefit from the marital deduction because Ms. Lee
survived decedent by operation of decedent’s and Ms. Lee’s
respective wills. We decide whether the estate qualifies for the
marital deduction under section 2056. We hold it does not.
1Rule references are to the Tax Court Rules of Practice and
Procedure. Unless otherwise noted, section references are to the
applicable versions of the Internal Revenue Code (Code).
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Last modified: March 27, 2008