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substantiate" the marital deduction. Respondent allowed
the deduction to the extent of the property that had been
specifically devised to Mrs. Rapp, $435,262.50, but
disallowed the deduction to the extent of the property that
had been distributed to the testamentary trust.
OPINION
For purposes of computing Federal estate taxes,
section 2056(a) permits an allowance of marital deduction
to be deducted from the gross estate. Sec. 2056(a). In
general, the allowance of marital deduction consists of
the value of any interest in property which passes or has
passed from the decedent to his or her surviving spouse.
Id. However, as a general rule, the marital deduction
does not include the value of any property in which the
decedent's spouse is given a life estate or other
terminable interest and in which another person is given
an interest that may permit the other person to possess or
enjoy any part of the property after the interest of the
surviving spouse terminates or fails. Sec. 2056(b)(1).
An exception to the limitation applicable to life
estates or other terminable interests is provided by
section 2056(b)(7) in the case of "qualified terminable
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