Estate of Abruzzino v. Commissioner
United States Tax Court
A West Virginia joint will, executed by decedent and his wife, contained language purporting to limit the wife's disposition of certain stock and real estate to a testamentary gift to her son. Held: Under the law of West Virginia, the wife is contractually bound to retain the stock and real estate during her life and to give them to her son at her death.
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A West Virginia joint will, executed by decedent and his wife, contained language purporting to limit the wife's disposition of certain stock and real estate to a testamentary gift to her son. Held: Under the law of West Virginia, the wife is contractually bound to retain the stock and real estate during her life and to give them to her son at her death. It follows that her interests in the stock and real estate are terminable and do not qualify for the marital deduction under sec. 2056(b)(1), I.R.C. 1954. Estate of Edward N. Opal, 54 T.C. 154 (1970), affd. 450 F.2d 1085 (C.A. 2, 1971),…
1Opinion of the Court
Estate of Robert Abruzzino, William Abruzzino, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Abruzzino v. Commissioner
Docket No. 536-72
United States Tax Court
61 T.C. 306; 1973 U.S. Tax Ct. LEXIS 17;
November 26, 1973, Filed
Decision will be entered under Rule 50.
A West Virginia joint will, executed by decedent and his wife, contained language purporting to limit the wife's disposition of certain stock and real estate to a testamentary gift to her son. Held: Under the law of West Virginia, the wife is contractually bound to retain the stock and real estate during…
2Cases cited16 opinions
- Weiss v. SotoWest Virginia Supreme Court · 1957
- Weiss v. SotoWest Virginia Supreme Court · 1957
- Wilson v. StarbuckWest Virginia Supreme Court · 1935
- Estate of Edward N. Opal, Deceased, Mae Opal, Now by Remarriage Known as Mae Konefsky v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971
- Estate of Opal v. CommissionerUnited States Tax Court · 1970
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