• Tax Court rules in favor of Internal Revenue Service on “marital deduction mismatch” issue and Internal Revenue Code Section 2036—In Estate of Clyde Turner v. Commissioner, 138 T.C. No. 14 (March 29, 2012), the Tax Court analyzed the marital deduction mismatch that may occur when assets are included in the taxable estate under IRC Section 2036, and the estate is allocated using a marital deduction formula. Clyde Turner Sr. resided in Georgia when he died ...

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