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ESTATE OF ELLINGSON v. C.I.R.

No. 91-70539.

964 F.2d 959 (1992)

ESTATE OF George D. ELLINGSON, Deceased; Douglas L.M. Ellingson, Lavedna M. Ellingson, Co-Trustees of the George D. & Lavedna M. Ellingson, Revocable Living Trust, Petitioners, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent.

United States Court of Appeals, Ninth Circuit.

Decided May 20, 1992.

Attorney(s) appearing for the Case

Thomas J. Shumard, Phoenix, Ariz., for petitioners.

Bridget Rowan, Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent.

Before: GOODWIN, SCHROEDER, and LEAVY, Circuit Judges.

GOODWIN, Circuit Judge:

Estate of Ellingson appeals a Tax Court decision affirming the Commissioner of Internal Revenue's denial of a QTIP marital tax deduction. At his death, George Ellingson had bequeathed certain property in trust to his wife Lavedna. The Estate claimed a QTIP deduction on this property but the Commissioner determined that the deduction was inapplicable. The case turns on the language of the trust. We reverse.

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