126
Scalia, J., dissenting
ante, at 112-113 (O'Connor, J., concurring in judgment); supra, at 123, and which plainly conflicts with § 2056(a). It seems to me obvious that the Commissioner was simply not addressing the issue before us today when she issued Revenue Ruling 69-56, a conclusion confirmed by the fact that the Commissioner's longstanding view—which antedates Revenue Ruling 69-56—is that use of marital bequest income to pay administration expenses requires that the marital deduction be reduced, see, e. g., Brief for Government Appellee in Ballantine v. Tomlinson, No. 18,736 (CA5 1961), p. 18; Brief for Government Appellee in Alston v. United States, No. 21,402 (CA5 1965), p. 15.
B
The Commissioner contends that Treas. Reg. § 20.2056 (b)-4(a), 26 CFR § 2056(b)-4(a) (1996), which interprets § 2056(b)-(4)(B), mandates the conclusion that payment of administration expenses from marital bequest income reduces the marital deduction. Section 20.2056(b)-4(a) provides:
"The value, for the purpose of the marital deduction, of any deductible interest which passed from the decedent to his surviving spouse is to be determined as of the date of the decedent's death, [unless the executor elects the alternate valuation date]. The marital deduction may be taken only with respect to the net value of any deductible interest which passed from the decedent to his surviving spouse, the same principles being applicable as if the amount of a gift to the spouse were being determined. In determining the value of the interest in property passing to the spouse account must be taken of the effect of any material limitations upon her right to income from the property. An example of a case in which this rule may be applied is a bequest of property in trust for the benefit of the decedent's spouse but the income from the property from the date of decedent's death until distribution of the property to the trustee is
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