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meaning. Respondent states that the plain meaning of “survivor”
is one who outlives another.
We begin our analysis with the applicable statute. Section
2056(a) provides for a marital deduction from the value of a
decedent’s gross estate:
SEC. 2056. BEQUESTS, ETC., TO SURVIVING SPOUSE.
(a) Allowance of Marital Deduction. * * * the
value of the taxable estate shall * * * be determined
by deducting from the value of the gross estate an
amount equal to the value of any interest in property
which passes or has passed from the decedent to his
surviving spouse, but only to the extent that such
interest is included in determining the value of the
gross estate.
This provision permits a deduction from the value of a decedent’s
gross estate of an amount equal to the value of property
interests that pass from a decedent to his or her surviving
spouse. By its terms, section 2056 predicates the marital
deduction on the presence of a “surviving spouse”. See also sec.
20.2056(a)-1(a), Estate Tax Regs.
We find petitioner’s reliance on section 2056(b)(3) to be
misplaced. Petitioner argues that section 2056(b)(3) permits a
change in the order of the deaths of a husband and wife if they
die within 6 months of each other. We disagree. We do not read
section 2056(b)(3) to permit any modification to the timing of
the actual deaths of a husband and wife. Instead, we read
section 2056(b)(3) to permit a marital deduction even if the
passing of an interest to a surviving spouse is conditioned upon
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