While living, Schemer promised spouse that if Souse would be kind and loving, Schemer would leave spouse $40,000 of Schemer's 1 million estate but Schemer didn't. 

1. Is the spouse's claim against Schemer's estate deductible under IRC section 2053?
2. What if the result if Schemer's promise was made in a separation agreement with Spouse, and was a promise, binding on Schemer's estate and becoming effective upon Schemer's death, to pay spouse $10,000/year until spouse died or remarried for a relinquishment of Spouse's right to support
3. What is the result in (b) above if Spouse remarried on the day of Schemer's funeral, a few days after Schemer's death? Would that affect the amount of the deduction?

Answer rating: 100% (QA)

A Is Spouses claim against Schemers estate deductible under Section 2053 Here we are assuming that c... View the full answer