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ESTATE OF OPAL v. C. I. R.

No. 35, Docket 35310.

450 F.2d 1085 (1971)

ESTATE of Edward N. OPAL, Deceased, Mae Opal, Executrix, now by remarriage known as Mae Konefsky, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided November 1, 1971.

Attorney(s) appearing for the Case

Louis J. Opal, New York City, for appellant.

Ann E. Belanger, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks and Richard W. Perkins, Tax Div., Dept. of Justice, Washington, D. C., of counsel), for appellee.

Before FRIENDLY, Chief Judge, WATERMAN and SMITH, Circuit Judges.

FRIENDLY, Chief Judge:

The Estate of Edward N. Opal appeals from a decision reviewed by the Tax Court holding that a bequest by the decedent to his wife under a joint will constituted a terminable interest under I.R.C. § 2056(b)(1) which was not within the exception provided by I.R.C. § 2056(b)(5) and therefore did not qualify for the marital deduction provided for by I.R.C. § 2056(a).

The joint will, executed on August 29, 1961, began by reciting...

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