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the spouse’s surviving the decedent by a period not exceeding
6 months, provided the spouse in fact survives the requisite
6 months, and thus the condition is satisfied. See Estate of
Mackie v. Commissioner, 64 T.C. 308, 312 (1975), affd. 545 F.2d
883 (4th Cir. 1976); Estate of Shepherd v. Commissioner, T.C.
Memo. 1989-610.
As to the term “surviving spouse”, we construe that term in
accordance with its ordinary meaning. See United States v. Am.
Trucking Associations, Inc., 310 U.S. 534, 543-544 (1940);
Venture Funding, Ltd. v. Commissioner, 110 T.C. 236, 241-242
(1998), affd. without published opinion 198 F.3d 248 (6th Cir.
1999). The ordinary meaning of the word “survivor” is one who
survives another; i.e., one who outlives another. Building on
this definition, the term “surviving spouse” requires that a
spouse actually survive his or her spouse; i.e., the later-dying
spouse must actually outlive his or her spouse. Because Ms. Lee
did not actually survive decedent, i.e., Ms. Lee predeceased
decedent, we conclude that Ms. Lee is not a surviving spouse
within the meaning of section 2056(a). While decedent may have
intended that Ms. Lee, even though dead, be deemed to have
survived him, the operation of a will or wills cannot alter the
order of the actual deaths of decedent and Ms. Lee. Cf. sec.
20.2056(c)-2(e), Tax Regs. (a presumption, whether supplied by
local law, the decedent's will, or otherwise, may operate to
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