Estate of Willis Edward Clack, Deceased, Marshall & Ilsley Trust Company, Co-Personal Representative, and Richard E. Clack, Co-Personal Representative - Page 16

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          consequently, that the Tax Court is not bound under the Golsen              
          rule.                                                                       
               The Golsen rule requires a conflict between this Court and             
          the court having venue over an appeal of the case sub judice.               
          Because we decide in the instant case to accede to the decisions            
          of the Courts of Appeals that have reversed our decisions on the            
          issue before us, no such conflict exists, and therefore it is               
          unnecessary to address the parties’ arguments concerning the                
          proper venue for an appeal of the instant case.                             
               We also find it unnecessary, at this point, to winnow out              
          the differences in our analyses in our prior cases and those of             
          the Courts of Appeals that have reversed us.  Finally, we see no            
          reason in the instant case to adopt either the rationale of the             
          Fifth and Eighth Circuits, on the one hand, or of the Sixth                 
          Circuit, on the other, as in either case the result is the same:            
          the marital deduction is allowed.  Suffice it to say that, in               
          light of the reversals of this Court’s decisions by three                   
          different circuits, we now decide that we will accede to the                
          result in those appellate decisions and will no longer disallow             
          the marital deduction for interests that are contingent upon the            
          executor’s election under section 2056(b)(7)(B)(v), where the               
          election is actually made under facts similar to those in the               
          instant case.  Accordingly, we hold that the marital trust                  
          property in the instant case qualifies as QTIP under section                
          2056(b)(7).                                                                 




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