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ESTATE OF BOYD BY BOYD v. C.I.R.

No. 86-2353.

819 F.2d 170 (1987)

ESTATE OF Edward A. BOYD by Julia H. BOYD and Michael E. Boyd, co-personal representatives, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided May 18, 1987.

Attorney(s) appearing for the Case

John A. Herbers, Reinhart, Boerner, Van Deuren, Norris & Rieselbach, S.C., Milwaukee, Wis., for petitioners-appellants.

G. Roger Markley, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before POSNER, FLAUM, and MANION, Circuit Judges.

POSNER, Circuit Judge.

If A in his will devises property to B and C, and B is his wife and everything he leaves to his wife qualifies for the marital deduction in the federal estate tax, and C disclaims his own bequest, then the amount of that bequest is added back to B's share of the estate, passes to her by the will, and qualifies for the marital deduction. The same is true if the bequest to C is a bequest of whatever money is needed to pay some tax that C would...

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