ESTATE OF ACORD v. C.I.R.

No. 90-70006.

946 F.2d 1473 (1991)

ESTATE OF Jean ACORD, Deceased, Sterling Ernest Norris, Personal Representative, Petitioner-Appellant, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided October 22, 1991.


Attorney(s) appearing for the Case

James L. Norris, Bismark, N.D., for petitioner-appellant.

William A. Whitledge, Washington, D.C., for respondent-appellee.

Before SCHROEDER and REINHARDT, Circuit Judges, and KING, District Judge.


SCHROEDER, Circuit Judge:

We are in an unusual position for a federal appeals court. We must decide an issue of first impression under Arizona probate law. We are called upon to interpret Arizona's statutory provision that a devisee who does not survive a testator by more than 120 hours is deemed to have predeceased the testator unless the will includes "some language dealing explicitly with simultaneous deaths or deaths...

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