In an interpretation of Internal Revenue Code section 2055(b)(2) the Third Circuit in Estate of Miller v. Commissioner has allowed a marital and charitable deduction to the donor of a life estate with a power of appointment and a charitable deduction to the estate of the surviving spouse, although charity received only one contribution. This note analyzes the court's decision in reference to the legislative history of section 2055(b)(2) and to the relationship of section 2055 to section 2056. Additionally, suggestions are made concerning the revision of section 2055(b)(2) so as to more clearly reflect the original congressional intent in enacting that section.

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