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ESTATE OF ROBERTSON v. C.I.R.

No. 93-2488.

15 F.3d 779 (1994)

ESTATE OF Willard E. ROBERTSON, Deceased, Walter G. Miller, Successor-Executor, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided February 4, 1994.

Attorney(s) appearing for the Case

Thomas A. Mars of Springdale, AR (argued), W. Jackson Butt, II of Fayetteville, AR, appeared on the brief, for appellant.

Ernest J. Brown, Dept. of Justice, Washington, DC (argued), for appellee.

Before HANSEN, Circuit Judge, Floyd R. GIBSON, Senior Circuit Judge, and KOPF, District Judge.

KOPF, District Judge.

In this federal estate tax case, the decedent's will left his spouse an income interest in Trusts M-2 and M-3, but provided that if the executor did not elect to treat the property in Trusts M-2 and M-3 as "qualified terminable interest property" (QTIP property) within the meaning of 26 U.S.C. § 2056(b)(7), the property would instead be added to the nonmarital trust. The executor made the QTIP election as to the property in Trusts M-2 and...

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