State of Iowa v. Tylor Igou

How courts have described this case

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

• \Inclusion in the estate of the second spouse to die ... is the quid pro quo for allowing the marital deduction for the first spouse to die.\
• “Neither section 2044 nor the legislative history indicates that decedent should be treated as the owner of QTIP property for [purposes of aggregating stock ownership in connection with valuing the stock].”

Source: CourtListener parenthetical corpus (CC0).