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”.
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