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
Estate of Jean Acord, Deceased, Sterling Ernest Norris, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Acord v. Commissioner
Docket No. 17271-87
United States Tax Court
93 T.C. 1; 1989 U.S. Tax Ct. LEXIS 97; 93 T.C. No. 1;
July 5, 1989July 5, 1989, Filed
Decision will be entered under Rule 155.
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:…
2Cases cited2 opinions
- Eimers v. North Idaho Children's HomeIdaho Supreme Court · 1976
- Estate of Acord v. CommissionerUnited States Tax Court · 1989