Roels v. United States

DECISION AND ORDER

REYNOLDS, District Judge.

BACKGROUND

When a person dies his or her estate is subject to taxation. The taxable amount can be decreased by certain deductions. Two deductions often claimed are the marital deduction, which allows a deduction for assets passing to the surviving spouse, and the charitable deduction, which allows a deduction for assets passing to qualifying charities. The estate in this case claimed a marital deduction which the IRS denied. The language of the last will and testament of the decedent in this case is such that all of the assets of his estate must pass,…