United States Tax Court November 29, 1971, Docket No. 3953-70 (Todd v. Commissioner)

DawsoN. Judge:

Respondent determined a deficiency of $252,018.28 in the Federal estate tax of the Estate of James S. Todd, Jr. The primary question to be decided is whether the estate is entitled to a marital deduction (amounting to $513,309.64) under section 2056, I.R.C. of 1954.1 A second question is whether the estate incurred an interest expense which is deductible under section 2053(a) (2).