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the language of the will as a whole, as well as extrinsic
evidence, the court found "beyond peradventure that the
testator intended a gift of the entire trust income to the
wife, and distribution thereof promptly enough to qualify
the trust property for the marital deduction." Id. at 137.
Therefore, Estate of Mittleman, is not apposite to this
case in which, as discussed above, our examination of the
language of the will and extrinsic evidence fails to show
that the decedent intended Mrs. Rapp to receive all the
income from the trust property payable annually or at more
frequent intervals.
For the foregoing reasons, we find that the property
distributed to the testamentary trust created under the
decedent's 1986 will is not QTIP and is not eligible to be
included in the marital deduction claimed by petitioner for
Federal estate tax purposes. To reflect that finding and
concessions of the parties,
Decision will be entered
under Rule 155.
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