Davis and Whiting: Qtip Income Interests and Intent

3 Pages Posted: 6 Feb 2007

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law

Abstract

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

Suggested Citation

Gerzog, Wendy C., Davis and Whiting: Qtip Income Interests and Intent. 106 Tax Notes 1597 . Available at SSRN: https://ssrn.com/abstract=960711

Wendy C. Gerzog (Contact Author)

University of Baltimore - School of Law ( email )

1420 N. Charles Street
Baltimore, MD 21218
United States
410-837-4522 (Phone)

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