Estate of Buder Ex Rel. Estate of Buder v. United States

FAGG, Circuit Judge.

The facts are undisputed and were fully recited by the district court in this case. Estate of Kathryn M. Buder v. United States, 372 F.Supp.2d 1145, 1146-48 (E.D.Mo.2005). We give an abbreviated version here. When G.A. Buder, Jr. died in 1984, his will created a residuary trust for the benefit of his wife and children. His estate treated the residuary trust as qualified terminable interest property (QTIP) and claimed a marital deduction for the trust’s value. During litigation over a charitable deduction, the Government raised an affirmative set-off defense that the…