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entitled to a deduction under section 20551 for the remainder
interest of the Anthony J. Tamulis Trust (the trust). We hold
that the estate is not.
FINDINGS OF FACT
Most of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated by this reference.
Anthony J. Tamulis (decedent), a Roman Catholic priest, died
testate on November 23, 2000, in Sandwich, Massachusetts.2
Dennis Carlile was named executor of the estate and trustee of
the trust. The estate was administered in Illinois, where Mr.
Carlile resided at the time the petition was filed.3
Decedent executed a will on February 18, 2000, that was in
effect at the time of his death. On the same day, decedent also
executed a Third Restatement and Revision of Living Trust
Instrument, governing the terms of the trust. The parties have
1 All section references, unless otherwise noted, are to the
Internal Revenue Code of 1986, as in effect for the time of
decedent's death.
2 Decedent was a resident of Mt. Olive, Ill., for most of
his life, but following a stroke several years before his death
had been living in Massachusetts so that he could be cared for by
his niece, Wanda Rodgerson.
3 Mr. Carlile died on Apr. 7, 2005, and Wanda Rodgerson was
substituted as executor for the estate and successor trustee for
the trust.
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