TAXATION-FEDERAL ESTATE TAX-RELEVANCE OF MARITAL DEDUCTION TO COMPUTATION OF WIDOW\u27S DISTRIBUTIVE SHARE OF HUSBAND\u27S ESTATE WHERE SHE ELECTS TO TAKE AGAINST WILL

A widow electing to take against her husband\u27s will claimed to be entitled to have her one-third share of decedent\u27s net personal estate computed without deduction of federal estate taxes, on the theory that Congress in allowing the marital deduction intended that a widow\u27s share qualifying for such deduction should be free of the impact of the federal estate tax. The state had no statute providing for apportionment of federal estate taxes. Held: Congress did not intend, by allowing the marital deduction, to change the rule that state law is determinative of the impact of the federal estate tax. Since apportionment of federal estate taxes is a matter of policy for the state legislature, a widow electing to take against the will is not entitled to have her one-third share of decedent\u27s net personal estate computed without deduction of federal estate taxes where the state has no apportionment statute. In re Uihlein\u27s Will, 264 Wis. 362, 59 N.W. (2d) 641 (1953)