Estate of La Sala v. Commissioner

Decedent's daughter died 2 years and 2 months before decedent. Her estate was distributed, in equal shares, to decedent and his wife. Decedent's wife died 2 months and 20 days before decedent. Her entire estate was left to decedent. Held, sec. 2013(d), I.R.C. 1954, provides no basis for excluding from a decedent's gross estate the value of property received from his deceased spouse which was the subject of the marital deduction. Held, further, in respect of property passing on the death of decedent's daughter to decedent's spouse and, on the death of decedent's spouse, to decedent, decedent's…