Ninth Circuit Affirms Estate Entitled to Section 2056(a) Marital Deduction

The US Court of Appeals for the Ninth Circuit, in an unpublished per curiam decision, affirmed a lower court decision that an estate was entitled to an IRC Section 2056(a) marital deduction. Marie L. Sowder v. United States, No. CV-02-00136-WFN (9th Cir. 2007). See generally Ninth Circuit Affirms Decision on Estate's Qualification for Marital Deduction, 2007 TNT 203-12 (Oct. 19, 2007).

Posted by Lewis J. Saret, General Editor, Wealth Strategies Journal.