Estate of George M. Brandon, Deceased, Willard C. Brandon v. Commissioner of Internal Revenue

ROSS, Senior Circuit Judge.*

The Commissioner of Internal Revenue (Commissioner) appeals the decision of the United States Tax Court holding that the Estate of George M. Brandon (Estate) is entitled to an estate tax marital deduction of $90,000, based upon a settlement payment made to decedent’s surviving spouse. On appeal, the Commissioner argues that the Tax Court erred in allowing the marital deduction without first making an independent determination as to whether decedent’s surviving spouse had an enforceable claim against the estate under the state dower election statute, ARK. STAT. ANN.…