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 deduction. The Facts of the Case. In October 1983, Willard Robertson died leaving a gross estate valued in excess of $31,500,000. Most
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1. "In Estate of Robertson v."
2. "Estate of Robertson, together with last years holding in Estate of Clayton v."
3. "The Facts of the Case In October 1983, Willard Robertson died leaving a gross estate valued in excess of $31,500,000."
4. "Most of the estate was divided and funded three separate trusts, The Marlin Robertson Trust one, two, and three MR1, MR2, and MR3."
5. "The first of these three trusts MR1 provided Mrs. Robertson with an income interest for life and qualified for the estate tax marital deduction because it provided, inter alia, Mrs. Robertson with an unlimited testamentary power of appointment."
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