Case Law Update: Marital Deduction

Property transferred to a partnership is not eligible for the marital deduction.

In Estate of Turner v. Commissioner, 138 T.C. No. 14 (2012), the Tax Court determined that the marital deduction could not be used to offset gifts the taxpayer made to a family limited partnership during his lifetime.

Special thanks to William P. LaPiana (Rita and Joseph Solomon Professor of Wills, Trusts,and Estates, New York Law School) for bringing this case law update to my attention.