(IRS has acquiesced in result only in Alan Baer Revocable Trust Dated February 9, 1996 v. United States, No. 8:06CV774, 2010 WL 1233917 (D. Neb. Mar. 23, 2010) where the court allowed a marital deduction for stock that was subject to a contingent bequest; the decedent, owner of stock in a private, closely held, telecommunications company, died in 2002 leaving his shares to 23 beneficiaries through a trust; bequests contingent on trustee selling stock at profit (in excess of decedent's cost basis); balance of shares passed to qualified residual interest trust (QTIP trust) for surviving spouse; marital deduction claimed for QTIP and for which the estate claimed a marital deduction; IRS moved for summary judgment, but court denied motion allowing estate to show that contingency would never occur in accordance with I.R.C. Sec. 2056(b)(7)(b)(ii)(II) and assuming that taxpayer properly elected QTIP treatment on estate's return; IRS acquiesced in result only because the stock was of negligible value and the court’s decision was, thus, irrelevant; but, IRS position remains that test for QTIP treatment is a bright-line test and not the "so remote as to be negligible standard" of the court).