Minnesota Statutes

Minn. Stat. § 525.523 (2026)

[Repealed]

✓ current as of May 2026

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MS 1974 [Repealed, 1975 c 347 s 144]

Notes of Decisions

Cited in 2 cases, 1985–1986 · leading case: Matter of Est. of Shapiro, 380 N.W.2d 796 (Minn. 1986).

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Matter of Est. of Shapiro, 380 N.W.2d 796 (Minn. 1986). · cites it 14× “Section 525.523 describes the method of apportionment of any tax or deduction under the federal estate tax law.”

Matter of Est. of Shapiro, 362 N.W.2d 390 (Minn. Ct. App. 1985). · cites it 4× “Shapiro argues that because all the property she received was deducted from the estate for purposes of computing the estate tax, she is to receive the benefit of the marital deduction under Minn.Stat. § 525.523 and should not have to carry any of the tax burden.”

— Minn. Stat. § 525.523(h) — 2 cases

Matter of Est. of Shapiro, 380 N.W.2d 796 (Minn. 1986). “Section 525.523 describes the method of apportionment of any tax or deduction under the federal estate tax law.”

Matter of Est. of Shapiro, 362 N.W.2d 390 (Minn. Ct. App. 1985). “Shapiro argues that because all the property she received was deducted from the estate for purposes of computing the estate tax, she is to receive the benefit of the marital deduction under Minn.Stat. § 525.523 and should not have to carry any of the tax burden.”

— Minn. Stat. § 525.523(ii) — 1 case

Matter of Est. of Shapiro, 380 N.W.2d 796 (Minn. 1986). “Section 525.523 describes the method of apportionment of any tax or deduction under the federal estate tax law.”

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