Riddle v. Commissioner
United States Tax Court
Decedent, domiciled in Pennsylvania, executed a will in 1945 containing a charitable bequest. In 1946 decedent executed a second will expressly revoking the 1945 will, but containing the same charitable bequest. Two days thereafter decedent executed a codicil to the 1946 will providing that if she died within 30 days of making the 1946 will, that will should be null and void and the 1945 will should become her last will.
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Decedent, domiciled in Pennsylvania, executed a will in 1945 containing a charitable bequest. In 1946 decedent executed a second will expressly revoking the 1945 will, but containing the same charitable bequest. Two days thereafter decedent executed a codicil to the 1946 will providing that if she died within 30 days of making the 1946 will, that will should be null and void and the 1945 will should become her last will. Decedent died within 30 days after executing the second will and codicil thereto. Held, by operation of a Pennsylvania statute, Act of 1939, P. L. 141 the charitable bequest…
1Opinion of the Court
Estate of Lena L. Riddle, Deceased, Girard Trust Company, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Riddle v. Commissioner
Docket No. 33876
United States Tax Court
21 T.C. 1109; 1954 U.S. Tax Ct. LEXIS 257;
March 31, 1954, Promulgated
Decision will be entered for the respondent.
Decedent, domiciled in Pennsylvania, executed a will in 1945 containing a charitable bequest. In 1946 decedent executed a second will expressly revoking the 1945 will, but containing the same charitable bequest. Two days thereafter decedent executed a codicil to the 1946 will providing that if she…
2Cases cited18 opinions
- Burtt WillSupreme Court of Pennsylvania · 1944
- Price v. MaxwellSupreme Court of Pennsylvania · 1857
- Spangenberg EstateSupreme Court of Pennsylvania · 1948
- Ford's EstateSupreme Court of Pennsylvania · 1930
- Gray WillSupreme Court of Pennsylvania · 1950
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