the conclusion that american adoptions give is being made is that either a take it on the face of the well or the recently amended statute allows considering strains of evidence to determine its merits of adoption was intended here at the district court reach that he knew a lot about tax law he considered himself something of an amateur extra tax law and in that case there is a treasury regulation example that's directly on point that makes clear that the survive to distribution requirement that he put in his well is one that creates and unadoptable terrible interest and doesn't fit with any exception it's spelled out that if you have the survivorship interest that is not limited to six months as was the case here because the state didn't have to be distributed in six months then you have meeting the requirements i'm turn revenue code twenty fifty sixty seven which is the part i terminable interest property provisions and then it's also in a section entitled limited to limited to trust and protection title intended to have that exclusion but it's not for us to guess at what he was getting at people up all kinds of reasons they think he like to pay taxes right maybe or maybe he just had a grudge against his wife and i we don't know we don't have the evidence to just minds that but we shouldn't the course coincidences are interesting good judge of course trotted behind in the night circuit the rest of the story is that the government lawyer in the tax court had been a student of mine when i was teaching at gonzaga law school she apparently learned too much appears we're trying to construe the intention of a layman i don't think he was an expert in tax law and certainly when you get into the phrase survive the distribution and you talk about blame and so graft of wealth or borrowed you get a little different think the layman a little more leeway in what he or she puts into the well one of the one of the matters that the court was particularly interested in i think was the effect of the statute which washington law now so we're going to look at trust that doesn't make any sense if you took trust qualified turmel interest property trusts are rarely going to have a six month survival ship there's no reason for them what the statute was intended to do as i real world if we say look anything in excess of six months survival he's going to be backed up to a six month period and suppose you have this situation tony sowter dies in local interest property agreement if you will oh and by the way they violated one of the proposed regulations because they said let's let the property be cumulative the income be accumulated as opposed to being distributed but in that case this court said when the intention is so clear that commercially duction be obtained we're going to honor that intention we're going to construe the intention which is slightly different from what the regulation says we're going to unscrew construe what the regulation really means and that's basically i actually put the fatal language into the bomb case by accident i think you had a pretty uncomfortable two or three years and told the court tax court said well at least we're going to vest the real estate at the time of death there's another factor it were and i look at somebody else as well and i'm stealing from because i don't want to pay a lawyer i'm going to possibly do something that shouldn't be done now we are even sure that he intended to do that because we have those handwritten notes extensive damage it's it doesn't say anything about that she wanted to take the property out of that state first of all she could so we have to factor in the will we have the six hundred thousand dollar question and we have why else would she put that exact model in a sure if you'd been smart you would assume it's going to be two hundred thousand a my property to my spouse if she survives me if she does not survive me or guys prior to distribution then these other things happen these people weren't survive to distribution this is what judge nelson referred to as bac he didn't think he was going to pay any estate tax the first day he thought he had done it right what he didn't do right is that he tried to steal from somebody else as well he tried to save money by doing it himself and that that's unfortunate because we are now nine years after his death we have an eighty three year old widow who's been working on this thing for nine years and we may be a couple more years and that just is not nice  if she died before distribution of the estate and you would still have the same turn of the interest problem of property that could pass from mr sovereign state without being taxed to a third party in the event that services company