IRS may examine predeceased spouse's estate return to determine allowable DSUE amount

In the Estate of Sower case, the Tax Court held that the IRS acted within its authority when examining the estate tax return of a predeceased spouse to determine the correct deceased spousal unused exclusion (DSUE) amount of the surviving spouse.

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Bibliographic Details
Published in:Journal of Accountancy 2017-12, Vol.224 (6), p.64-64
Main Author: Nickerson, Mark A
Format: Article
Language:English
Subjects:
Estate taxes
Exclusion
State court decisions
Tax courts
Tax returns
Online Access:Get full text
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Description
Summary:In the Estate of Sower case, the Tax Court held that the IRS acted within its authority when examining the estate tax return of a predeceased spouse to determine the correct deceased spousal unused exclusion (DSUE) amount of the surviving spouse.
ISSN:0021-8448
1945-0729