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with the following survivorship provisions. Article 9 of Ms.
Lee’s will states: "Ninth: For purposes of this Will, any
person who shall die within six (6) months after my death shall
be deemed to have predeceased me”. Conversely, decedent’s will
states:
NINTH: A. For purposes of this Will, any person,
other than my wife, who shall die within six (6)
months after my death shall be deemed to have
predeceased me.
B. In the event that my wife shall die at the same
time as I, or under circumstances such as to render it
difficult or impossible to determine who died first, my
wife shall be deemed to have survived me.
Decedent and Ms. Lee intended that Ms. Lee be deemed to have
survived decedent if decedent died within 6 months after the
death of Ms. Lee.
The estates of decedent and Ms. Lee were administered as
though decedent had predeceased Ms. Lee. The estate tax returns
were filed as if decedent died first, and a credit shelter trust
was established in decedent’s name with the residuary thereof
transferred to Ms. Lee as if she were still alive. Decedent’s
estate’s tax return claimed the marital deduction as to the
residuary purportedly transferred to Ms. Lee.
Discussion
A. Summary Judgment
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Fla. Peach Corp. v.
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Last modified: March 27, 2008