Estate of Bond v. Commissioner
United States Tax Court
D left his residual estate to his wife provided that she "survives distribution" and "survives distribution of her share of the remainder of my estate", but otherwise left this property in a trust for his and his wife's children. Under Washington law title to real property vests in a devisee immediately upon a decedent's death, but personal property vests through distribution by administration of the estate.
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D left his residual estate to his wife provided that she "survives distribution" and "survives distribution of her share of the remainder of my estate", but otherwise left this property in a trust for his and his wife's children. Under Washington law title to real property vests in a devisee immediately upon a decedent's death, but personal property vests through distribution by administration of the estate. Under Washington case law "survive distribution" has no fixed meaning but must be interpreted in the context of the will. In certain contexts it refers to surviving actual distribution of…
1Opinion of the Court
Estate of Edwin L. Bond, Deceased, Ruth B. Bond, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Bond v. Commissioner
Docket No. 1250-93
United States Tax Court
104 T.C. 652; 1995 U.S. Tax Ct. LEXIS 31; 104 T.C. No. 31;
May 30, 1995, Filed
An appropriate order will be issued and decision will be entered under Rule 155.
D left his residual estate to his wife provided that she "survives distribution" and "survives distribution of her share of the remainder of my estate", but otherwise left this property in a trust for his and his wife's children. Under…
2Cases cited26 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- 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
- Balch v. SmithWashington Supreme Court · 1892
- Edwin O. Bookwalter, District Director of Internal Revenue v. Maude H. Lamar, Personally and as of the Estate of Frederick C. Lamar, DeceasedCourt of Appeals for the Eighth Circuit · 1963
- United States v. Lottie A. Mappes, Individually, and Ernest E. Mappes, of the Estate of William G. Mappes, DeceasedCourt of Appeals for the Tenth Circuit · 1963
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