T.C. Memo. 2007-371 UNITED STATES TAX COURT ESTATE OF KWANG LEE, DECEASED, ANTHONY J. FRESE, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14511-06. Filed December 20, 2007. D died 46 days after his wife, W. D’s estate claimed a marital deduction for property that was transferred to W as if W had survived D. W’s will states that D is deemed to have predeceased W for purposes of W’s will if D dies within 6 months after W’s death. Although not stated specifically in D’s will, D’s intention for purposes of D’s will was that W also be deemed to have survived D if D died within 6 months after W’s death. Held: D’s testamentary intent that D be deemed to have predeceased W will not be recognized as qualifying the estate for the marital deduction for Federal estate tax purposes because sec. 2056, I.R.C., requires that a spouse actually survive his or her spouse in order to be a “surviving spouse”.Page: 1 2 3 4 5 6 7 8 9 NextLast modified: March 27, 2008