Estate of Francis L. Bruning, Deceased, Ilse M. Bruning, Personal Representative v. Commissioner of Internal Revenue

Petitioner Use M. Bruning, the personal representative of the estate of Francis L. Bruning (decedent), brought this action against the Commissioner of Internal Revenue in the Tax Court seeking a redetermi-nation of a deficiency in estate tax asserted by the Commissioner. Deciding the case on stipulated facts, the Tax Court held that petitioner is entitled to an unlimited marital estate tax deduction, because the trust established under the will of the decedent did not contain a maximum marital deduction formula clause within the meaning of § 403(e)(3) of the Economic Recovery Tax Act of 1981…