Matter of Estate of Eversole

MEM,ORANDUM OPINION

REYNOLDS, Judge:

Otis H. Eversole (testator), now deceased, executed his last will and testament on November 8, 1974. Pursuant to the terms of the will, testator devised and bequeathed to his second wife, Maggie Jean Eversole, all personal property and the homestead.

Testator also bequeathed to his second wife, in trust, a portion of his estate;

“equal in value to the maximum marital deduction allowed ... under the provisions of the Internal Revenue Code upon' the basis of the value of my adjusted gross estate as finally determined for Federal Estate Tax purposes, less the…