Estate of Morgens v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “the surviving spouse is deemed to receive and then give the entire QTIP property rather than just the income interest”
• “The purpose of the QTIP regime is to treat the two spouses as a single economic unit with respect to the QTIP property . . . .”
• “The QTIP [regime] is an exception to an exception to an exception.”
• “[t]he purpose of the QTIP regime is to treat the two spouses as a single economic unit with respect to the QTIP property while still allowing the first-to-die spouse to control the eventual disposition of the property”

Source: CourtListener parenthetical corpus (CC0).