United States Tax Court November 10, 1994, Docket No. 12201-92 (Estate of Agnello v. Commissioner)

lead-opinion

OPINION

Raum, Judge'.

The Commissioner determined a Federal estate tax deficiency of $96,383.84 (less $17,130.52 additional credit for State death taxes, if substantiated). After concessions, the only matter in controversy relates to payments made by petitioner to the decedent’s widow in settlement of her claim for her statutory elective share under New Jersey law.