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ESTATE OF BRANDON v. C.I.R.

No. 86-2036.

828 F.2d 493 (1987)

ESTATE OF George M. BRANDON, Deceased, Willard C. Brandon, Executor, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided September 14, 1987.

Attorney(s) appearing for the Case

Elain F. Ferris, Washington, D.C., for appellant.

Richard A. Williams, Little Rock, Ark., for appellee.

Before ROSS, Circuit Judge, FLOYD R. GIBSON, Senior Circuit Judge, and JOHN R. GIBSON, Circuit Judge.

ROSS, Senior Circuit Judge.*

The Commissioner of Internal Revenue (Commissioner) appeals the decision of the United States Tax Court holding that the Estate of George M. Brandon (Estate) is entitled to an estate tax marital deduction of $90,000, based upon a settlement payment made to decedent's surviving spouse. On appeal, the Commissioner argues that the Tax Court erred in allowing the marital deduction without first making an independent...

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