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finding that petitioner was the surviving spouse and that "the
described property passes to her."1
The Estate Tax Return
Petitioner included one-half of the value of the Bard
property in the gross estate as decedent's interest in that
property. Petitioner then deducted the value of that interest as
property passing to decedent's spouse. Thus, none of the value
of the Bard property was included in decedent's taxable estate.
OPINION
I. Introduction
Decedent died intestate on December 23, 1990, survived by
his wife (petitioner), two sons, and grandchildren. Decedent
possessed an interest in certain California real property (the
1 A full transcript of the hearing is as follows:
THE COURT: John Kenly.
MR. KRUM: That matter is ready, your honor.
THE COURT: Is there anyone who wishes to be heard in the
petition of Betty Kenly to survive under spousal property
petition to the property of her husband, John Kenly?
MR. KRUM: Your honor, for the record, perhaps the court will
note that Betty Kenly is present today, as is Mark Kenly, the
son.
THE COURT: Anyone who wishes to oppose this petition? The
record will show no appearances. Everything appears to be in
order. The petition is granted. The court finds that Betty
Kenly is the surviving spouse and the described property passes
to her.
MR. KRUM: Thank you, your honor.
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