Davis and Whiting: Qtip Income Interests and Intent
3 Pages Posted: 6 Feb 2007
It is somewhat difficult to anticipate when a court will reform a trust to conform to a testator's intent to qualify for the marital deduction. With this in mind, the author compares the recent Ninth Circuit case Davis to the recent Tax court opinion in Whiting.
Keywords: marital deduction, QTIP, Davis, Whiting
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