Court of Appeals for the Eighth Circuit February 10, 1982, 81-1485 (Estate of Jesse E. McMillan Deceased, Mary E. McMillan v. Commissioner of Internal Revenue)

ROSS, Circuit Judge.

Appellant, Mary E. McMillan, challenges the Tax Court’s

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determination that a portion of a bequest to her under her late husband’s will did not qualify for the marital deduction under 26 U.S.C. § 2056(b) (1976).

McMillan v. Commissioner,

76 T.C. No. 13, slip op. (Jan. 29, 1981). For the reasons set forth herein, we affirm.

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Jesse E.