ESTATE OF

964 F.2d 959 69 A.F.T.R.2d 92 -1475, 92-1 USTC P 60,101 ESTATE OF George D. ELLINGSON, Deceased; Douglas L.M. Ellingson, Lavedna M. Ellingson, Co-Trustees of the George D. & Lavedna M. Ellingson, Revocable Living Trust, Petitioners, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent. No. 91-70539. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 14, 1992. Decided May 20, 1992. Thomas J. Shumard, Phoenix, Ariz., for petitioners. Bridget Rowan, Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent. Appeal from a Decision of the United States Tax Court. Before: GOODWIN, SCHROEDER, and LEAVY, Circuit Judges. GOODWIN, Circuit Judge: 1 Estate of Ellingson appeals a Tax Court decision affirming the Commissioner of Internal Revenue's denial of a QTIP marital tax deduction. At his death, George Ellingson had bequeathed certain property in trust to his wife Lavedna. The Estate claimed a QTIP deduction on this property but the Commissioner determined that the deduction was inapplicable. The case turns on the language of the trust. We reverse. 2 While he was alive, George D. Ellingson, together with his wife Lavedna, established a comprehensive…