Estate of Gordon B. McLendon, Deceased, Gordon R. McLendon, Jr., Independent Executor - Page 13

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          decedent was afflicted with an incurable physical condition that            
          was in such an advanced stage that death was clearly imminent.              
          We recognize that Rev. Rul. 80-80, supra, states that death                 
          is not clearly imminent if the individual may survive for a year            
          or more and if such a possibility is not so remote as to be                 
          negligible.  Dr. Freireich (petitioner's expert) declined to                
          offer an opinion as to decedent's actual life expectancy as of              
          March 5, 1986.  On the other hand, Dr. Fleischman (respondent's             
          expert) stated that, from a statistical standpoint, the                     
          likelihood that decedent would live another year was 10 percent             
          or less.  Considering all of the facts and circumstances, we find           
          that although decedent's life expectancy may have been as long as           
          1 year as of March 5, 1986, decedent's continuing deterioration             
          at that time demonstrates that the possibility of decedent's                
          survival for a year or more was so remote as to be negligible.              
               A final point of clarification is necessary.  While we                 
          indeed held decedent's actual life expectancy as of March 5,                
          1986, to be 1 year, that statement was not so much intended to              
          serve as this Court's “Solomon-like” declaration of the precise             
          number of days decedent would survive, but rather was intended to           
          give petitioner the benefit of the doubt so far as a                        
          determination of actual life expectancy was necessary in order              
          for the parties to complete the computations required for entry             
          of decision in this case.  See Rule 155.  Consistent with Dr.               

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