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property qualify as QTIP. See Estate of Ellingson v.
Commissioner, 964 F.2d at 964-965.
Petitioner also cites Estate of Mittleman v.
Commissioner, 522 F.2d 132 (D.C. Cir. 1975), revg. T.C.
Memo. 1973-112, in support of its position. That case was
decided before the QTIP provisions were enacted. It
involves section 2056(b)(5), which contains a similar
requirement to the definition of qualifying income interest
for life found in section 2056(b)(7)(B)(i)(II). Section
2056(b)(5) permits a marital deduction with respect to
property in which the surviving spouse is given a life
estate with a general power of appointment. It requires
the surviving spouse to be "entitled for life to all the
income from the entire interest, or all the income from a
specific portion thereof, payable annually or at more
frequent intervals". Sec. 2056(b)(5).
In Estate of Mittleman, supra at 133 n.1, the
decedent's will gave the residue of his property to a trust
"To provide for the proper support, maintenance, welfare
and comfort" of his surviving spouse for her entire
lifetime. The issue in that case was whether the quoted
language conveyed all of the income from the trust payable
annually or at more frequent intervals. After examining
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