Estate of Rose D' Ambrosio, Deceased, Vita D'Ambrosio, Executrix - Page 8

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          430, 438 n.5 (1988), affd. 867 F.2d 749 (2d Cir. 1989).6  We also           
          find that the executrix is mistaken in her reliance on the                  
          legislative history of section 2701, which was added to the                 
          Internal Revenue Code by section 11602(a) of the Omnibus Budget             
          Reconciliation Act of 1990, Pub. L. 101-508, 104 Stat. 1388,                
          1388-491.  As observed by the U.S. Supreme Court:  "the views of            
          one Congress as to the construction of a statute adopted many               
          years before by another Congress have very little, if any,                  
          significance."  United States v. Southwestern Cable Co., 392 U.S.           
          157, 170 (1968) (quoting Rainwater v. United States, 356 U.S.               
          590, 593 (1958)).                                                           
               In Gradow v. United States, supra, the U.S. Claims Court               
          applied section 2036(a) to a case with facts similar to those of            
          the case at hand.  In the Gradow case, the surviving spouse could           
          elect under her husband's will to:  (1) Receive her one-half                
          share of the couple's community property outright or (2) transfer           
          her one-half interest to a trust that would hold all of the                 
          couple's community property, pay her all of the trust income                
          during her life, and distribute the trust corpus to her son upon            
          her death.  She made the latter choice and, following her death,            
          her executor included none of the trust assets in her gross                 
          estate.  According to the executor, the estate included none of             

          6 Nor are we bound by the opinions of commentators on which                 
          the executrix relies.                                                       

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