Document Type


Publication Title

Journal of Taxation

Publication Date



Under Section 2056(b)(4), the marital deduction must be reduced for any obligation or burden placed upon the marital gift by the decedent. In Estate of Roney, 33 TC 801 (1960), the Tax Court had held that the marital deduction was so reduced for administration expenses. Recently, however, in Estate of Richardson, 89 TC 1193 (1987), and Estate of Street, TCM 1988-553, the court found such a reduction unnecessary because the expenses were chargeable to income under state law.



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