Estate of Frederick v. Commissioner
United States Tax Court
Testator's will left all his property to his wife upon the condition that she survive the "period of probate" of the will, with a provision for a gift over in the event she died during this period.
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Testator's will left all his property to his wife upon the condition that she survive the "period of probate" of the will, with a provision for a gift over in the event she died during this period. Held, interpreting the term "period of probate" to mean the period of proving or establishing the will, the condition of the wife's survival during this period in order to take the interest under the will was one that did not necessarily have to occur within six months; consequently the interest is a terminable one within the meaning of subsection 812(e)(1)(B) and subsection 812(e)(1)(D) does not…
1Opinion of the Court
Estate of William David Frederick, Deceased, Gladys G. Frederick, Executrix v. Commissioner.
Estate of Frederick v. Commissioner
Docket No. 73353.
United States Tax Court
T.C. Memo 1962-89; 1962 Tax Ct. Memo LEXIS 221; 21 T.C.M. (CCH) 480; T.C.M. (RIA) 62089;
April 20, 1962
Testator's will left all his property to his wife upon the condition that she survive the "period of probate" of the will, with a provision for a gift over in the event she died during this period. Held, interpreting the term "period of probate" to mean the period of proving or establishing the will, the condition of the wife's…
2Cases cited4 opinions
- Estate of Weisberger v. CommissionerUnited States Tax Court · 1957
- Sbicca v. CommissionerUnited States Tax Court · 1960
- Street v. CommissionerUnited States Tax Court · 1955
- Kasper v. KellarCourt of Appeals for the Eighth Circuit · 1955
3Cited by4 opinions
- Estate of Fried v. CommissionerUnited States Tax Court · 1970
- Silvey v. United StatesDistrict Court, N.D. Alabama · 1966
- Pirrie v. United StatesDistrict Court, D. Montana · 1970
- Estate of Fried v. CommissionerUnited States Tax Court · 1970