Estate of Lee

In a case of stating the obvious, the Tax Court ruled on Dec. 20, 2007, that there is no estate tax marital deduction unless the spouse actually survives the decedent. In Estate of Kwang Lee v. Commissioner, T.C. Memo. 2007-371, the Lees wanted to ensure that they used their estate tax exemptions to the maximum extent possible. But most of the assets belonging to Kwang Lee and his wife were held in