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This document is a court case summary regarding whether an estate was entitled to a marital deduction for interests in property that passed to the surviving spouse. Specifically, it examines whether the surviving spouse received a qualifying life estate interest in two residences based on the terms of the will. The court analyzed the will language and applicable law to determine the nature of the interest received. It concluded the surviving spouse did not have an unrestricted power to dispose of the reside

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Scribd Government Docs

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EN