Will Administration Expenses Charged to Income Reduce the Marital Deduction?

Authors

Mitchell M. Gans, Maurice A. Deane School of Law at Hofstra UniversityFollow

Document Type

Article

Publication Title

Journal of Taxation

Publication Date

1989

Abstract

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.

Recommended Citation

Mitchell M. Gans, Will Administration Expenses Charged to Income Reduce the Marital Deduction?, 71 J. Tax'n 90 (1989)
Available at: https://scholarlycommons.law.hofstra.edu/faculty_scholarship/540