Estate of Opal v. Commissioner
United States Tax Court
A New York joint and mutual will contained specific and explicit wording that its dispositive provisions were made in consideration of each other and were to be irrevocable. By subsequent clauses the makers devised and bequeathed residuum, each to the other, "absolutely and forever," and thereafter provided that upon the death of the survivor of the makers, residuum was devised and bequeathed to their son.
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A New York joint and mutual will contained specific and explicit wording that its dispositive provisions were made in consideration of each other and were to be irrevocable. By subsequent clauses the makers devised and bequeathed residuum, each to the other, "absolutely and forever," and thereafter provided that upon the death of the survivor of the makers, residuum was devised and bequeathed to their son. Held: The use of the phrase "absolutely and forever" in the dispositive provisions in favor of the respective makers is considered along with the other language of the will to determine…
1Opinion of the Court
Estate of Edward N. Opal, Deceased, Mae Opal, Executrix, Now By Remarriage Known as Mae Konefsky, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Opal v. Commissioner
Docket No. 4144-66
United States Tax Court
54 T.C. 154; 1970 U.S. Tax Ct. LEXIS 222;
February 5, 1970, Filed
Decision will be entered under Rule 50.
A New York joint and mutual will contained specific and explicit wording that its dispositive provisions were made in consideration of each other and were to be irrevocable. By subsequent clauses the makers devised and bequeathed residuum, each to the other,…
Also in this document: Concurrence · Dawson; Concurrence · Simpson; Dissent.
2Cases cited39 opinions
- Rastetter v. . HoenningerNew York Court of Appeals · 1915
- Helvering v. O'DONNELLSupreme Court of the United States · 1938
- Tillman v. . OgrenNew York Court of Appeals · 1920
- In Re the Probate of the Will of SmithNew York Court of Appeals · 1930
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
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