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ESTATE OF NEISEN v. C.I.R.

No. 88-1849.

865 F.2d 162 (1988)

ESTATE OF Leander NEISEN, Deceased, Elizabeth Neisen, Personal Representative, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided December 1, 1988.

Attorney(s) appearing for the Case

Gary R. Allen, William S. Rose, Jr. and Richard Farber, Washington, D.C., for appellant.

James O. Ramstad, Detroit Lakes, Minn., and Juan D. Keller, St. Louis, Mo., for appellee.

Before HEANEY and BEAM, Circuit Judges, and LARSON, Senior District Judge.

PER CURIAM.

The Commissioner of Internal Revenue appeals the decision of the Tax Court allowing Neisen's estate to claim an unlimited marital estate tax deduction under section 2056 of the Internal Revenue Code, 26 U.S.C. § 2056 (1954 & Supp.1988). We affirm.

Leander Neisen died testate on April 20, 1982. His will, executed in 1980, contains a standard marital deduction provision, which provides in pertinent...

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