Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 72-8

1972-1 C.B. 309

IRS Headnote

The dower interest obtained by a widow on her election under Florida law to take against her husband's will qualifies for the marital deduction.

Full Text

Rev. Rul. 72-8

Decedent, a Florida resident, willed his widow a life interest in his estate. Dissatisfied with the gift to her under the will, the widow properly elected under Florida law to take her statutory dower interest in its place.

Under the Florida statute a widow may elect an absolute interest in one-third of both the real and personal property owned by her husband at his death. The election, however, must be made within nine months after the first publication of notice to creditors or within seventy days from the date of final judgment determining the last outstanding claim against the estate, whichever is later.

Held, subject to the limitations of section 2056(c) of the Internal Revenue Code of 1954, the amount obtained by the widow on her election under Florida law to take against her husband's will qualifies for the marital deduction provided by section 2056(a).