Estate of Libeu

Opinion

STRANKMAN, J.

Petitioner and appellant Helen L. Libeu (petitioner), the surviving spouse of the decedent Leon Joseph Libeu and the executrix of his will, appeals from an order instructing her pursuant to her petition for instructions concerning (1) payment of the recapture tax under Internal Revenue Code section 2032A(c), 1 and (2) a marital deduction bequest. Objector and appellant Jack Libeu (objector), who objected to the petition for instructions, also appeals from the order of instructions.

I

Background Facts

The decedent died June 19, 1982, in Sonoma County, California. Decedent was…