United States Tax Court April 25, 1973, Docket No. 7765-71 (Estate of Abely v. Commissioner)

OPINION

Eaum, Judge:

The Commissioner determined a deficiency of $18,-307.92 in the estate tax of the Estate of Joseph F. Abely. The only issue is whether a widow’s allowance of $50,000 under Massachusetts law is a “terminable interest” within the meaning of section 2056(b), I.E.C. 1954, and therefore does not qualify for the marital deduction.

Joseph F.