- 31 -
rational basis for classifying and distinguishing taxpayers),
affd. per curiam 474 F.2d 1399 (2d Cir. 1973); Mueller v.
Commissioner, T.C. Memo. 2000-132 (“We have consistently denied
constitutional challenges to marital classifications in the tax
code.”), affd. without published opinion 87 AFTR 2d 2052, 2001-1
USTC par. 50,391 (7th Cir. 2001); Brady v. Commissioner, T.C.
Memo. 1983-163 (“we find no constitutional violation * * * in the
disparate Federal tax treatment of married and single
individuals”), affd. without published opinion 729 F.2d 1445 (3d
Cir. 1984).
Accordingly, we shall grant respondent’s motion for summary
judgment on this issue.
C. Claimed Deduction Under Section 2055 for Gift Taxes Paid
Section 2055(a) permits a deduction from the gross estate
for “the amount of all bequests, legacies, devises, or transfers
* * * to or for the use of the United States * * * for
exclusively public purposes”. Section 20.2055-1(a), Estate Tax
Regs., provides:
A deduction is allowed under section 2055(a) from the
gross estate of a decedent who was a citizen or
resident of the United States at the time of his death
for the value of property included in the decedent’s
gross estate and transferred by the decedent during his
lifetime or by will--
(1) To or for the use of the United States,
any State, Territory, any political subdivision
thereof, or the District of Columbia, for
exclusively public purposes;
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