Cite as: 520 U. S. 93 (1997)
O'Connor, J., concurring in judgment
there is no basis for the double deduction argument. Our analysis is consistent with the design of the statute.
The Commissioner also invites our attention to the legislative history of the marital deduction statute. Assuming for the sake of argument it would have relevance here, it does not support her position. The Senate Report accompanying the statute says:
"The interest passing to the surviving spouse from the decedent is only such interest as the decedent can give. If the decedent by his will leaves the residue of his estate to the surviving spouse and she pays, or if the estate income is used to pay, claims against the estate so as to increase the residue, such increase in the residue is acquired by purchase and not by bequest. Accordingly, the value of any additional part of the residue passing to the surviving spouse cannot be included in the amount of the marital deduction." S. Rep. No. 1013, 80th Cong., 2d Sess., pt. 2, p. 6 (1948).
The Report supports our analysis. It underscores that valuation for marital deduction purposes occurs on the date of death.
The Commissioner's position is inconsistent with the controlling regulations. The Tax Court and the Court of Appeals were correct in finding for the taxpayer on these facts, and we affirm the judgment.
It is so ordered.
Justice O'Connor, with whom Justice Souter and Justice Thomas join, concurring in the judgment.
"Logic and taxation are not always the best of friends." Sonneborn Brothers v. Cureton, 262 U. S. 506, 522 (1923) (McReynolds, J., concurring). In cases like the one before us today, they can be complete strangers. That our tax laws can at times be in such disarray is a discomforting thought. I can understand why the plurality attempts to extrapolate
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