Meyer's Estate v. Commissioner of Internal Revenue

The only question before us is whether the consideration of his first wife’s claim for alimony was the surrender of any “marital rights in the decedent’s property or estate”. Laying aside the dower which was trifling, what she gave up was her right to support by him during their joint lives; because, although his promise did indeed extend beyond his death, that we may disregard, for it is only the consideration that matters. It seems to me a perversion of terms to say that a wife’s right to support is a “right in the decedent’s property”, like dower. She can of course collect it out of his…