- 44 -
explanation of the 1993 will also contemplated a sizable estate
tax and GST tax “burden”.
Decedent’s other major concern (other than maintaining
Hundred Acres and the Big House as a monument to him) was that
his estate pass through probate with no difficulties. Decedent
included language in the 1988 proposed will, which he wrote, for
Mr. Newman to sign indicating that the will would pass through
probate with no difficulties. Decedent restated this concern in
1993 when he wrote to Mr. Newman and sought assurance that his
will would go through probate successfully and would withstand
any challenges.
The extrinsic evidence shows that Mr. Newman did exactly as
decedent wished: He used the language decedent wanted, he
prepared a will that was probated successfully, and he prepared a
will in which decedent set aside money after taxes for Bar to
maintain Hundred Acres and the Big House. Decedent specifically
did not have the 1993 will drafted with an intention to maximize
the marital deduction or minimize the estate tax. Accordingly,
there is no reason to contort the language decedent used to
achieve that result. See Estate of Heim v. Commissioner, 914
F.2d 1322 (9th Cir. 1990), affg. T.C. Memo. 1988-433; Estate of
Nicholson v. Commissioner, 94 T.C. at 679.
Page: Previous 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 NextLast modified: May 25, 2011