United States Tax Court June 29, 1987, Docket No. 1641-86 (Estate of Chenoweth v. Commissioner)

OPINION

KÓRNER, Judge:

Respondent determined a deficiency of Federal estate tax against petitioner in the amount of $232,227.50. The sole issue between the parties is whether, in computing the marital deduction to which it is entitled under the provisions of section 2056,1 petitioner may value certain stock passing to decedent’s surviving spouse by taking into account an alleged additional