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JACKSON v. UNITED STATES

No. 361.

376 U.S. 503 (1964)

84 S.Ct. 869

11 L.Ed.2d 871

JACKSON ET AL. v. UNITED STATES.

Supreme Court of United States.

Decided March 23, 1964.

Attorney(s) appearing for the Case

Paul Burks argued the cause for petitioners. With him on the briefs were Edward L. Compton and John C. Argue.

John B. Jones, Jr. argued the cause for the United States. With him on the brief were Solicitor General Cox, Assistant Attorney General Oberdorfer, Robert N. Anderson and Michael I. Smith.

MR. JUSTICE WHITE delivered the opinion of the Court.

Since 1948 § 812 (e) (1) (A) of the Internal Revenue Code of 1939 has allowed a "marital deduction" from a decedent's gross taxable estate for the value of interests in property passing from the decedent to his surviving spouse.1 Subsection (B) adds the qualification, however, that interests defined therein as "terminable" shall not qualify...

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