marital deduction
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 375 U.S. 118 - United States v. Stapf · 1963Most cited · 348 citing opinions
a marital deduction is allowable only to the extent that the property bequeathed to the surviving spouse exceeds in value the property such spouse is required to relinquish.
How often courts cite the case defining “marital deduction”
Court decisions citing the opinion that defined “marital deduction” — 345 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.