Estate of Sweet v. Commissioner

OPINION.

HakRon, Judge:

The chief question to be decided is whether any part of the property conveyed in trust by the decedent qualifies for the marital deduction under the provisions of sections 812 (e) (1) (F) and 812 (e) (1) (A) of the 1989 Code. Decision of the question turns upon whether the Supplemental Trust Agreement executed by the decedent on July 28, 1948, had the effect of converting one trust into two separate trusts.

Under the Supplemental Trust Agreement, the decedent’s surviving spouse was given the income from the entire trust property for life, and a power of appointment over…