Pastan v. Pastan

The will of William Pastan was admitted to probate in Norfolk County on May 21, 1973, and in December of that year the plaintiff executors filed a Federal estate tax return claiming a marital deduction 3 of $82,193; giving effect to the deduction, they paid an estate tax of $1,683. The Internal Revenue Service (I.R.S.), basing itself on a certain interpretation of the provisions of the will regarding the executors’ powers in funding the marital deduction trust — an interpretation disputed by the executors — disallowed $73,874 of the claimed deduction, 4 and assessed an additional tax which,…