Riddle v. Commissioner
United States Tax Court
Decedent, domiciled in Pennsylvania, executed a will in 1945 containing a charitable bequest. In 1946 decedent executed a second will expressly revoking the 1945 will, but containing the same charitable bequest. Two days thereafter decedent executed a codicil to the 1946 will providing that if she died within 30 days of making the 1946 will, that will should be null and void and the 1945 will should become her last will.
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Decedent, domiciled in Pennsylvania, executed a will in 1945 containing a charitable bequest. In 1946 decedent executed a second will expressly revoking the 1945 will, but containing the same charitable bequest. Two days thereafter decedent executed a codicil to the 1946 will providing that if she died within 30 days of making the 1946 will, that will should be null and void and the 1945 will should become her last will. Decedent died within 30 days after executing the second will and codicil thereto. Held, by operation of a Pennsylvania statute, Act of 1939, P. L. 141 the charitable bequest…
1Opinion of the Court
OPINION.
LeMike, Judge:
The question presented is whether petitioner’s decedent made a valid charitable bequest under Pennsylvania law so as to entitle petitioner to a deduction in estate tax under section 812 (d) of the Internal Revenue Code.2 The Pennsylvania statute,3 applicable to the instant proceeding, provides that bequests for religious or charitable uses made by will executed less than 30 days prior to the testator’s death “shall be void and go to the residuary legatee or dévisee, heirs or next of kin, according to law.”
The decedent’s second will executed on December 18,1946, contained…
2Cases cited17 opinions
- Burtt WillSupreme Court of Pennsylvania · 1944
- Price v. MaxwellSupreme Court of Pennsylvania · 1857
- Spangenberg EstateSupreme Court of Pennsylvania · 1948
- Ford's EstateSupreme Court of Pennsylvania · 1930
- Gray WillSupreme Court of Pennsylvania · 1950
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Riddle v. CommissionerUnited States Tax Court · 1954