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ESTATE OF LAURIN v. C. I. R.

Nos. 79-1606, 79-1615.

645 F.2d 8 (1981)

ESTATE of Vilda S. LAURIN, Deceased, et al., Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. ESTATE of Fritz L. MEESKE, Deceased, et al., Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Sixth Circuit.

March 3, 1981.

Attorney(s) appearing for the Case

M. Carr Ferguson, Gilbert Andrews, Gary R. Allen, Robert Bernstein, Tax Div., Appellate Section, Dept. of Justice, Jonathan Cohen, Lester Stein, John Cohen, Acting Chief Counsel, Internal Revenue Service, N. Jerold Cohen, Washington, D. C., for appellant.

Fredric A. Sytsma, Landman, Luyendyk, Latimer, Clink & Robb, Jon D. VanderPloeg, Muskegon, Mich., for Laurin's Estate.

I. John Snider II, Landman, Luyendyk, Latimer, Clink & Robb, Fredric A. Sytsma and Jon D. VanderPloeg, Muskegon, Mich., for Meeske's Estate.

Before MERRITT, BROWN and KENNEDY, Circuit Judges.

In these consolidated cases the Commissioner of the Internal Revenue Service appeals rulings by the Tax Court that decedents' estates were entitled to a marital deduction. The Tax Court's decision in Meeske is reported at 72 T.C. 73 (1979), and Laurin is reported at 38 T.C.M. 644 (1979).

The facts in the two cases are stipulated, and the operative facts are the same. Vilda Laurin established a revocable inter vivos...

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