Estate of Opal v. Commissioner
United States Court of Appeals for the Second Circuit
450 F.2d 1085 (1971)
- Written by Daniel Clark, JD
Facts
Edward Opal and his wife, Mae Opal, executed a joint will. The will provided that, upon the death of one spouse, the decedent’s entire estate would pass to the surviving spouse. Also pursuant to the will, when the second spouse died, the entire estate would pass to the couple’s son, Warren. The joint will constituted a binding contract under state law. Thus, after either Edward or Mae died, the surviving spouse would be powerless to alter the will to exclude Warren. Edward died, and, pursuant to the joint will, his entire estate passed to Mae. Edward’s estate (plaintiff) claimed the full marital deduction. The Internal Revenue Service (IRS) (defendant) disallowed the deduction, and the tax court upheld the IRS’s determination. Edward’s estate appealed.
Rule of Law
Issue
Holding and Reasoning (Friendly, C.J.)
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