Estate of Acord v. Commissioner
United States Tax Court
W died 38 hours after H as a result of injuries sustained in a common accident. H's will provided for devise to others than W "in the event [W] dies before I do, at the same time that I do, or under such circumstances as to make it doubtful who died first." Held: Ariz. Rev. Stat. Ann.
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W died 38 hours after H as a result of injuries sustained in a common accident. H's will provided for devise to others than W "in the event [W] dies before I do, at the same time that I do, or under such circumstances as to make it doubtful who died first." Held: Ariz. Rev. Stat. Ann. (1975) sec. 14-2601 (Uniform Probate Court sec. 2-601), requiring survival by 120 hours, does not apply because will contained language dealing explicitly with simultaneous deaths and requiring that W survive in order to take under the will. H's share of community property is includable in W's estate.
1Opinion of the Court
OPINION
COHEN, Judge:
Respondent determined a deficiency of $151,544.96 in the estate tax of petitioner. After concessions, the issue for decision is whether decedent’s gross estate includes property passing from her spouse, who died 38 hours prior to decedent as a result of injuries sustained in a common accident.
All of the facts have been stipulated, and the stipulated facts are incorporated as our findings by this reference. Petitioner Sterling Ernest Norris, Personal Representative of the Estate of Jean Acord, was a resident of California at the time the petition was. filed.
Jean Acord died…
2Cases cited1 opinion
- Eimers v. North Idaho Children's HomeIdaho Supreme Court · 1976
3Cited by1 opinion
- Estate of Acord v. CommissionerUnited States Tax Court · 1989