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ESTATE OF KLEIN v. C.I.R.

No. 91-1073.

946 F.2d 1218 (1991)

ESTATE OF Robert F. KLEIN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided October 17, 1991.

Attorney(s) appearing for the Case

Harold Stern (argued and briefed), Southfield, Mich., for petitioner-appellant.

Abraham N.M. Shashy, Jr., Chief Counsel, I.R.S., Office of Chief Counsel; Gary R. Allen, Acting Chief (briefed), Richard Farber, and Elizabeth K. Wickstrom (argued), U.S. Dept. of Justice, Appellate Section Tax Div., Washington, D.C., for respondent-appellee.

Before MERRITT, Chief Judge, GUY, and SILER, Circuit Judges.

MERRITT, Chief Judge.

This case presents the issue whether the taxpayer's entire estate is eligible for the unlimited marital deduction under § 2056 of the tax code, as the Estate of Robert Klein ("Estate") argued, or whether only a portion of the estate is eligible for the unlimited marital deduction because only a portion of the estate passed to the decedent's spouse, Gladys Klein, as the IRS argued. The Estate took the full marital deduction. At its simplest...

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