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amount of the allowable marital deduction pursuant to
section 2056(b)(4)(A). Unless otherwise indicated, all section
references are to the Internal Revenue Code in effect as of the
date of decedent's death, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
FINDINGS OF FACT
Some of the facts have been stipulated, and the facts set
forth in the stipulation are incorporated in our findings by this
reference. Betty Pace Miller (decedent) died on December 6,
1993, a resident of Comal County, Texas. Decedent was survived
by her husband, Charles E. Miller (Mr. Miller); her daughter,
Marilyn Miller Slaughter; and her son, Robert Charles Miller. At
the time the petition in this case was filed, the executor's
address was in Irving, Texas.
Decedent executed a last will and testament (the will) on
October 3, 1984, referring to the "Miller Family Trust" (the
trust), which was established by a separate instrument on the
same day. Decedent and Mr. Miller consulted Lynn Smith (Smith),
a Texas attorney, regarding the plan of their estate. Smith
drafted the will and the trust. In article III of the will,
decedent made a specific bequest of certain personal property to
Mr. Miller. Under article IV, in the event that Mr. Miller
predeceased decedent, specific parcels of real property were
devised to their children. In relevant part, in article V,
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