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The Impact On The Marital Deduction Of Expenses Chargeable To Post-Mortem Income: Does United States V. Stapf Answer The Question?, Martha W. Jordan

Martha W. Jordan

During the 1996-97 tern, the Supreme Court is scheduled to hear Estate of Hubert v. Commissioner, which concerns issues of extreme importance to estate tax practitioners. The Court granted certiorari in Hubert to resolve a split of authority among the circuits regarding whether administration expenses allocable to post mortem income reduce the marital deduction. Since the tax court first adopted the pro-taxpayer position endorsed by the Eleventh Circuit in Hubert, commentators have been analyzing, supporting and justifying the tax court's position. This article uses the Court's reasoning in United States v. Stapf to predict the Court's resolution of the issues …