Nor is A's argument persuasive that the case involves purely private arrangements between A and R. On the contrary, a judicial ruling on matrimonial status, such as a decree of divorce, addresses the public at large and is a decision in rem.
The IRS argues, however, that A and R have contingent and, thus, unqualified interests, and that the provision in Example 7 that the spouse be living did not make that gift "contingent" (and hence unqualified).