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
SCOTT, Judge:
Respondent determined a deficiency in the Federal estate tax of the Estate of Edwin L. Bond in the amount of $440,326.
On April 20, 1994, petitioner, the Estate of Edwin L. Bond, Deceased, Ruth B. Bond, Personal Representative, filed a motion for summary judgment alleging that the Court should conclude, based on the will of Edwin L. Bond, decedent, that all of decedent’s residual estate was left unconditionally to his wife and, therefore, was a part of the marital deduction. This motion was taken under advisement by the Court, and the case was heard on the merits.
One of the issues…
2Cases cited25 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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3Cited by5 opinions
- Estate of Bond v. CommissionerUnited States Tax Court · 1995
- Estate of Clack v. CommissionerUnited States Tax Court · 1996
- Estate of Clack v. CommissionerUnited States Tax Court · 1996
- Estate of Halpern v. CommissionerUnited States Tax Court · 1995
- Estate of Willis Edward Clack, Marshall & Ilsley Trust Company, Co-Personal Representative, and Richard E. Clack, Co-Personal Representative v. CommissionerUnited States Tax Court · 1996