Estate of Melamid v. Commissioner

OPINION.

Harron, Judge:

The petitioner claims for the estate a marital deduction under section 812 (e) (1) (A) of the Code in the amount of $246,051.98. The Commissioner disallowed the deduction for the following reason:

under the terms of the will the widow is only given a life estate, with only a limited power of invasion and no power to dispose of the corpus during her life or at death * * *.

The respondent contends that the bequest to the decedent’s wife is of a terminable interest within the meaning of section 812 (e) (1) (B), and is, therefore, an interest for which no marital deduction is…