id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-423	Crawford, Bridget J.	One Flesh, Two Taxpayers: A New Approach to Marriage and Wealth Transfer Taxation	2022	50	.pdf	application/pdf	26894	1449	62	In most of these “unfortunate” disclaimer cases, the Committee observed, “the failure to make provision for the marital deduction stemmed from an absence of knowledge concerning estate tax law by the decedent.”49 Moreover, frequently the failure to make provision for the marital deduction in the first instance stems from an absence of knowledge concerning estate tax law by the decedent.	cache/ftr-423.pdf	txt/ftr-423.txt