Estate of a 9/11 widow who commits suicide is not eligible for reduced estate tax rates.
In Estate of Kalahasthi v. United States (C.D. Calif., No. CV 07-05771 MMM (RCx), July 7, 2008), the U.S. District Court for the Central District of California held that a spouse who commits suicide after her husband dies in a terrorist attack is not herself to be considered a victim of the attack for purposes of Internal Revenue Code Sections 2201 and 692. Those sections provide a r