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citations to section 2056 clearly establish that the trust’s
purpose was to secure the marital deduction). In valuing the
assets to be placed in the marital deduction trust, the trust
agreement states that decedent intended to “have the result of
qualifying the marital deduction for estate tax purposes”. Only
assets which qualify for the marital deduction may be placed in
the marital deduction trust. The amount of the distribution to
the marital deduction trust is “the excess * * * of the
decedent’s taxable estate * * * over the exemption equivalent of
the * * * unified credit”. Additionally, the terms ”marital
deduction”, “gross estate”, and others are defined in the trust
agreement as having the same meaning as the definitions found in
the Internal Revenue Code.
Third, the circumstances surrounding the drafting of the
trust indicate that decedent intended to qualify for the marital
deduction. Decedent knew that he was terminally ill and hired
specialized tax attorneys to draft the trust: Two are Arkansas
board recognized specialists in tax law, one is a certified
public accountant, and two have a master of laws in taxation.
The intent of the draftsman of the marital deduction trust was to
create a trust which qualified for the marital deduction.
We note that Estate of Walsh v. Commissioner, 110 T.C. 393
(1998), and Estate of Tingley v. Commissioner, 22 T.C. 402
(1954), affd. sub nom. Starrett v. Commissioner, 223 F.2d 163
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