California, United States of America
The following excerpt is from Estate of Karsin v. Karsin, B257622 (Cal. App. 2015):
6. "Federal law allows the property of a deceased spouse to be passed to the surviving spouse without payment of federal estate tax through the allowance of a 'marital deduction.' (Int. Rev. Code, 2056.)" (Donkin v. Donkin (2013) 58 Cal.4th 412, 416.)
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