Cite as: 520 U. S. 93 (1997)
Scalia, J., dissenting
comprising the residuary bequest to the spouse (or charity) is used to satisfy administration expenses. I therefore respectfully dissent.
I
Section 2056 of the Internal Revenue Code provides for a deduction from gross estate for marital bequests.1 The Code places two limitations on the marital deduction which are relevant to this case. First, as would be expected, the marital deduction is limited to "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." 26 U. S. C. § 2056(a). Thus, as the plurality correctly recognizes, and as both parties agree, if any portion of marital bequest principal is used to pay estate administration expenses, then the marital deduction must be reduced commensurately. Second, and more to the point, "where such interest or property [bequeathed to the spouse] is encumbered in any manner, or where the surviving spouse incurs any obligation imposed by the decedent with respect to the passing of such interest, such encumbrance or obligation shall be taken into account in the same manner as if the amount of a gift to such spouse of such interest were being determined." § 2056(b)(4)(B). Section 2056(b)(4)(B) controls this case and leads to the conclusion that the marital deduction must be reduced when estate income which would otherwise pass to the spouse is used to pay administration expenses of the estate.
A
As the plurality implicitly recognizes, Mrs. Hubert's interest in the estate was burdened with the obligation of paying
1 This case involves both the marital and the charitable deductions. I agree with the plurality's determination that the provisions governing the two should be read in pari materia, ante, at 100, and, like the plurality, I focus my attention on the marital deduction.
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