Vease v. Commissioner
United States Tax Court
James H. Walker, decedent's father, died testate in 1919 possessed of a large estate in Canada and the United States. Shortly before his sudden death, a draft of a new will was completed by his attorney under his direction, which Walker was unable to execute. Promptly after his death, his attorney informed his widow, two daughters, and three sons about, but did not reveal the provisions of, an existing will and an unexecuted draft will.
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James H. Walker, decedent's father, died testate in 1919 possessed of a large estate in Canada and the United States. Shortly before his sudden death, a draft of a new will was completed by his attorney under his direction, which Walker was unable to execute. Promptly after his death, his attorney informed his widow, two daughters, and three sons about, but did not reveal the provisions of, an existing will and an unexecuted draft will. Before and without knowing what the provisions of both documents were, the widow and children signed a valid agreement agreeing to do all that was necessary…
1Opinion of the Court
Estate of Elizabeth W. Vease, Deceased, James L. Vease, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Vease v. Commissioner
Docket No. 65408
United States Tax Court
35 T.C. 1184; 1961 U.S. Tax Ct. LEXIS 189;
March 31, 1961, Filed
Decision will be entered under Rule 50.
James H. Walker, decedent's father, died testate in 1919 possessed of a large estate in Canada and the United States. Shortly before his sudden death, a draft of a new will was completed by his attorney under his direction, which Walker was unable to execute. Promptly after his death, his attorney informed his…
2Cases cited1 opinion
- Vease v. CommissionerUnited States Tax Court · 1961