Wendy C. Gerzog (Baltimore) has posted Davis and Whiting: QTIP Income Interests and Intent, 106 Tax Notes 1597 (Mar. 28, 2005), on SSRN. Here is the abstract:
It is somewhat difficult to anticipate when a court will reform a trust to conform to a testator’s intent to qualify for the marital deduction. With this in mind, the author compares the recent Ninth Circuit case Davis to the recent Tax court opinion in Whiting.
