Estate of Kwang Lee, Deceased, Anthony J. Frese, Executor - Page 1















                                 T.C. Memo. 2007-371                                  


                               UNITED STATES TAX COURT                                


                           ESTATE OF KWANG LEE, DECEASED,                             
                     ANTHONY J. FRESE, EXECUTOR, Petitioner v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 14511-06.              Filed December 20, 2007.             


                    D died 46 days after his wife, W.  D’s estate                     
               claimed a marital deduction for property that was                      
               transferred to W as if W had survived D.  W’s will                     
               states that D is deemed to have predeceased W for                      
               purposes of W’s will if D dies within 6 months after                   
               W’s death.  Although not stated specifically in D’s                    
               will, D’s intention for purposes of D’s will was that W                
               also be deemed to have survived D if D died within 6                   
               months after W’s death.                                                
               Held:  D’s testamentary intent that D be deemed to                     
               have predeceased W will not be recognized as qualifying                
               the estate for the marital deduction for Federal estate                
               tax purposes because sec. 2056, I.R.C., requires that a                
               spouse actually survive his or her spouse in order to                  
               be a “surviving spouse”.                                               









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