Legal Opinion
Estate of Willard E. Robertson, Deceased, Walter G. Miller, Successor-Executor v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 4, 1994No. 93-2488PublishedCited by 30 opinions
1Opinion of the Court
KOPF, District Judge.
In this federal estate tax case, the decedent’s will left his spouse an income interest in Trusts M-2 and M-3, but provided that if the executor did not elect to treat the property in Trusts M-2 and M-3 as “qualified terminable interest property” (QTIP property) within the meaning of 26 U.S.C. § 2056(b)(7), the property would instead be added to the nonmarital trust. The executor made the QTIP election as to the property in Trusts M-2 and M-3. The tax court held that the decedent’s estate was not entitled to an es tate tax marital deduction for the spouse’s interest in…
2Cases cited3 opinions
- Estate of Clayton v. CommissionerUnited States Tax Court · 1991
- Estate of Robertson v. CommissionerUnited States Tax Court · 1992
- Estate of Clayton v. C.I.R.Court of Appeals for the First Circuit · 1992
3Cited by30 opinions
- Alexander v. Internal Revenue Service of the United StatesCourt of Appeals for the First Circuit · 1995
- Gabriel J. Baptiste, Jr., Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1994
- Estate of Rapp v. CommissionerCourt of Appeals for the Ninth Circuit · 1998
- St. Jude Medical, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1994
- D. Sherman and Maxine M. Cox v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1997
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