NOTES 615 Tax Lawyer, Vol. 57, No. 2 NOTE CAN A STATE’S MARITAL DEDUCTION SAVINGS CLAUSE REFORM A DEFECTIVE MARITAL DEDUCTION? ESTATE OF DAVIS V. COMMISSIONER In Estate of Davis v. Commissioner,1 the Tax Court held that the decedent’s estate was not entitled to an estate tax marital deduction in part because the trust established by the decedent did not contain a marital deduction gift as defined by sections 21520 and 21522 of the California Probate Code. The result in Davis is of particular...