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
OPINION
Tietjens, Judge:
The Commissioner determined a deficiency of $28,796.12 in the Federal estate tax of Robert Abruzzino and an addition of $1,439.80 to that tax under section 6651(a).1
Certain concessions have been made by both parties so that the only question remaining for decision is whether the estate is entitled to a marital deduction under section 2056 for the value of the interest in real estate and stock in Community Super Markets, Inc., passing to Barbara Abruzzino (hereafter Barbara) pursuant to the terms of the joint last will and testament of Barbara and Robert Abruzzino…
2Cases cited15 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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3Cited by3 opinions
- Estate of Siegel v. CommissionerUnited States Tax Court · 1977
- Estate of Abruzzino v. CommissionerUnited States Tax Court · 1973
- Estate of Siegel v. CommissionerUnited States Tax Court · 1977