Estate of Vilda S. Laurin, Deceased v. Commissioner of Internal Revenue, Estate of Fritz L. Meeske, Deceased v. Commissioner of Internal Revenue

In these consolidated cases the Commissioner of the Internal Revenue Service appeals rulings by the Tax Court that decedents’ estates were entitled to a marital deduction. The Tax Court’s decision in Meeske is reported at 72 T.C. 73 (1979), and Laurin is reported at 38 T.C.M. 644 (1979).

The facts in the two cases are stipulated, and the operative facts are the same. Vilda Laurin established a revocable inter vivos trust on October 9,1969, and died on July 2, 1973. Fritz Meeske established a revocable inter vivos trust on July 22, 1970, and died on August 22, 1970. Each trust provided that…