Estate of Aquilino v. Commissioner
United States Tax Court
Held: Joint will executed by decedent and his wife did not irrevocably bind the parties with respect to the disposition of their property so as to render the interest of the surviving spouse a terminable interest within the meaning of sec. 2056(b), I.R.C. 1954.
1Opinion of the Court
Estate of Salvatore Aquilino, Deceased, Julio Aqualino, Executor v. Commissioner.
Estate of Aquilino v. Commissioner
Docket No. 4448-70.
United States Tax Court
T.C. Memo 1972-185; 1972 Tax Ct. Memo LEXIS 72; 31 T.C.M. (CCH) 906; T.C.M. (RIA) 72185;
August 24, 1972
Held: Joint will executed by decedent and his wife did not irrevocably bind the parties with respect to the disposition of their property so as to render the interest of the surviving spouse a terminable interest within the meaning of sec. 2056(b), I.R.C. 1954.
Russell W. Jackson, Robinson & Henson, 120 Broadway, New York, N. Y; for the…
2Cases cited11 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Tutunjian v. VetzigianNew York Court of Appeals · 1949
- Rubenstein v. MuellerNew York Court of Appeals · 1967
- 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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