Commissioner v. Estate of Hubert

in which The Chief Justice, Justice Stevens, and Justice Ginsburg join.

In consequence of life’s two certainties a decedent’s estate faced federal estate tax deficiencies, giving rise to this case. The issue is whether the amount of the estate tax deduction for marital or charitable bequests must be reduced to the extent administration expenses were paid from income generated during administration by assets allocated to those bequests.

I

The estate of Otis C. Hubert was substantial, valued at more than $30 million when he died. Considerable probate and civil litigation ensued soon after his…