PER CURIAM.
This is a case of first impression in the area of federal estate tax. A surviving spouse surrendered her survivorship rights to property held in joint tenancy with her husband, and her statutory-election rights to the decedent's property, in settlement of a controversy with decedent's daughters from a previous marriage concerning her entitlement to the property. At issue is whether that property nevertheless "passed" to her within the meaning of the marital...
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