Estate of Cherry v. United States

MEMORANDUM OPINION

SIMPSON, Chief Judge.

This case presents a dispute concerning the tax implications of the interaction between the marital deduction and income in respect of the decedent. The parties have worked together to stipulate all material facts, and at several periods through the long life of this case, the parties asked for time to achieve a negotiated resolution. Finally, however, the matter is presented to this Court for decision. For the reasons set forth below, the Court will enter judgment in favor of the United States.

In December of 1968, Wendell Cherry created the plaintiff…