Legal Opinion
Estate of Edward N. Opal, Deceased, Mae Opal, Now by Remarriage Known as Mae Konefsky v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided November 1, 1971No. 35, Docket 35310PublishedCited by 25 opinions
1Opinion of the Court
FRIENDLY, Chief Judge:
The Estate of Edward N. Opal appeals from a decision reviewed by the Tax Court holding that a bequest by the decedent to his wife under a joint will constituted a terminable interest under I.R.C. § 2056(b) (1) which was not within the exception provided by I.R.C. § 2056(b) (5) and therefore did not qualify for the marital deduction provided for by I.R.C. § 2056(a).
The joint will, executed on August 29, 1961, began by reciting that:
We, EDWARD N. OPAL and MAE OPAL, his wife, both residing at 85-19 Avon Street, Jamaica, Queens County, New York, both of us being of sound and…
2Cases cited9 opinions
- Jackson v. United StatesSupreme Court of the United States · 1964
- Rastetter v. . HoenningerNew York Court of Appeals · 1915
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Tutunjian v. VetzigianNew York Court of Appeals · 1949
- Elizabeth Joan Allen and Alice Edna Stuhmer, Individually and as Executrices of the Estate of Chester A. Allen, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1966
4 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Estate of Craft v. CommissionerUnited States Tax Court · 1977
- Jack Lamberg, Individually and as Under the Will of Ruth N. Wood, Also Known as Ruth I. Wood v. Robert J. Callahan, as Under the Will of Ernest WoodCourt of Appeals for the Second Circuit · 1972
- Northern Trust Co. v. TarreIllinois Supreme Court · 1981
- Estate of Park v. CommissionerUnited States Tax Court · 1972
- Dannhardt v. DonnellyDistrict Court, E.D. New York · 1985
20 more not listed; retrieve them via the Exa API.