M. Bennett Marcus and Maria F. Marcus - Page 3

                                        - 3 -3                                           

          (collectively referred to hereinafter as the sisters).  Mrs.                
          Suvich died in 1970 in Rome, Italy.  At the time of her death,              
          she owned real property (the property) located in Rome and                  
          Trieste, Italy, including an apartment building located in                  
          Trieste.  Italian law controlled the distribution of Mrs.                   
          Suvich's estate.  Mrs. Marcus believed that Italian law called              
          for a property interest resembling a life estate to first pass to           
          her stepfather, Fulvio Suvich, with the property ultimately                 
          passing to the three daughters of Mrs. Suvich in equal shares.3             
               Fulvio Suvich died in Rome, Italy, in 1980.  Gabriella was a           
          resident of Switzerland, Claudia was a resident of Italy, and               
          Mrs. Marcus was a U.S. resident as of August 16, 1980.  After her           
          stepfather's death, disputes arose between Mrs. Marcus and her              
          sisters about whether to sell the property.  At least one of the            
          sisters did not want to sell the property because of a poor real            
          estate market and Italian tax considerations.  Although Mrs.                
          Marcus believed she was entitled to one-third of the property,              
          disputes arose between the sisters as to "who should get what and           
          how much" and "how much should be given to the one and how much             



          3  Although respondent argued on brief that Mrs. Marcus inherited           
          one-third of the property in 1970 upon her mother's death,                  
          respondent admitted in her answer that Mrs. Marcus inherited                
          through her stepfather's estate.  We do not find the question of            
          which parent Mrs. Marcus inherited through to be pivotal in                 
          deciding this case.                                                         




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011