EFTA00598219Set 9
2011-07-285p2,668w
determined by deducting from the value of the gross estate the amount of all bequests, legacies, devises, or
transfers-
2055(a)(1) to or for the use of the United ... donee described in this section shall, for purposes of this
section, be considered a bequest of such decedent.
2055(c) DEATH TAXES PAYABLE OUT OF BEQUESTS.- If the tax imposed ... jurisdiction imposing the particular tax, payable in whole or
in part out of the bequests, legacies, or devises otherwise deductible under this section, then the amount
deductible under this section
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598219.pdf
EFTA01142262Set 9
1993-03-307p2,317w
HEADNOTE
1. Charitable deduction. Estate wasn't entitled to a charitable deduction for bequests to two universities
EFTA01142262
because the value of the charitable bequests wasn't ascertainable at death ... Marine executed a will containing a number of specific bequests including $5,000 to his
longtime housekeeper, Mary Ann Whitby. The residue of his estate was to be divided equally ... tangible personal property, securities or cash, as my Personal
Representatives determine is a fair bequest for services rendered. My Personal
Representatives shall take into account the length and nature
https://www.justice.gov/epstein/files/DataSet%209/EFTA01142262.pdf
EFTA01100508Set 9
1993-03-307p2,317w
HEADNOTE
1. Charitable deduction. Estate wasn't entitled to a charitable deduction for bequests to two universities
EFTA01100508
because the value of the charitable bequests wasn't ascertainable at death ... Marine executed a will containing a number of specific bequests including $5,000 to his
longtime housekeeper, Mary Ann Whitby. The residue of his estate was to be divided equally ... tangible personal property, securities or cash, as my Personal
Representatives determine is a fair bequest for services rendered. My Personal
Representatives shall take into account the length and nature
https://www.justice.gov/epstein/files/DataSet%209/EFTA01100508.pdf
EFTA01958544Set 10
1993-03-306p2,324w
HEADNOTE
1. Charitable deduction. Estate wasn't entitled to a charitable deduction for bequests to two universities
EFTA_R1_00430814
EFTA01958544
because the value of the charitable bequests wasn ... Marine executed a will containing a number of specific bequests including $5.000 to his
longtime housekeeper, Mary Ann Whitby. The residue of his estate was to be divided equally between ... tangible personal property, securities or cash, as my Personal
Representatives determine is a fair bequest for services rendered. My Personal
Representatives shall take into account the length and nature
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01958544.pdf
EFTA01142270Set 9
1993-03-307p2,317w
HEADNOTE
1. Charitable deduction. Estate wasn't entitled to a charitable deduction for bequests to two universities
EFTA01142270
because the value of the charitable bequests wasn't ascertainable at death ... Marine executed a will containing a number of specific bequests including $5,000 to his
longtime housekeeper, Mary Ann Whitby. The residue of his estate was to be divided equally ... tangible personal property, securities or cash, as my Personal
Representatives determine is a fair bequest for services rendered. My Personal
Representatives shall take into account the length and nature
https://www.justice.gov/epstein/files/DataSet%209/EFTA01142270.pdf
EFTA01088190Set 9
2012-06-2917p3,945w
Residuary Estate 1.516.740,000 Yacht and Tangibles
Passes to Revocable Trust Outright Bequest to Debra
Yacht $ 25.000,000
Trustees: Debra, Barry Cohen, Tangible Property 200,000
John Hannan and Richard ... Ressler.
Revocable Trust Agreement Residential Real Estate
Proposed 2012 Outright Bequest to Debra
1
Residuary Estate: 1.516.740,000 Real Estate $ 105.000,000
Narrows LLC to Marital Trust (1.240.000,000)
Bequests ... Debra (155.200,000)
Bequest to Judy (5.000,000)
NY Estate Tax (508,706)
Federal Estate Tax (473,846) Cash Bequest
Revocable Trust Residue 115.557,448 Outri • ht to Debra
Passes
https://www.justice.gov/epstein/files/DataSet%209/EFTA01088190.pdf