Grossman Est., T.C. Memo. 2021-65: Marriage Was Valid for Estate Tax Purposes (May 27, 2021)

The Tax Court released Memorandum Opinion for Estate of Semone Grossman et al. v. Commissioner of Internal Revenue, T.C. Memo. 2021-65 (May 27, 2021) and denied the Commissioner’s motion for partial summary judgment and will grant the Estate’s motion for partial summary judgment. An estate was allowed a marital deduction because the decedent’s marriage was valid in the country of celebration. The decedent, who was Jewish, obtained a religious divorce under rabbinical law in New York from his first wife after a New York court had declared his Mexican divorce invalid, which resulted in the declaration that his marriage to a second wife was null and void. The decedent traveled to Israel and married his third wife in an Orthodox Jewish. When the decedent died in 2014, he left the bulk of his estate to his third wife, and the estate claimed a corresponding marital deduction under I.R.C. sec. 2056(a). Respondent, Commissioner of Internal Revenue, denied the deduction and argues in a motion for partial summary judgment that the decedent’s religious divorce from the first wife was invalid under N.Y. law. Relying on N.Y. law, respondent argues that the first wife, rather than the third wife, was the decedent’s surviving spouse when he died.

See full opinion, click: Israeli Marriage Recognized for Estate Tax Deduction Purposes

For more reference, click: Court OKs $79M Tax Break Because of Israeli Marriage

Posted by Jessica Ji, Associate Editor, Wealth Strategies Journal.

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