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disability section do not restrict Mrs. Whiting’s qualifying
income interest for life pursuant to section
2056(b)(7)(B)(i)(II).
In light of our holding that the trust qualifies for the
marital deduction pursuant to section 2056(b)(7), we need not
address whether the disability section constitutes a valid
facilitation of payment power under Rev. Rul. 85-35, 1985-1 C.B.
328.
In reaching our holding herein, we have considered all
arguments made by the parties, and to the extent not mentioned
above, we find them to be irrelevant or without merit.
To reflect the foregoing,
Decision will be entered
for petitioner.
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