Opinion ID: 2613979
Heading Depth: 1
Heading Rank: 5

Heading: the ambiguity in eversole's will

Text: The ambiguity in Eversole's will is not created by the presence of equivocal expressions in the will's text but rather by the existence of facts extraneous to the instrument. [19] Hence, it is a latent ambiguity, i.e., one not arising on the face of the will. [20] Simplified, the issue facing the trial court was How much of his estate did Otis Eversole Sr. intend to contribute to the marital deduction trust created for his spouse, stepson, and sons? To determine the testator's intent and answer the query the trier had to resolve the meaning of the phrase maximum marital deduction allowed ... under the provisions of the Internal Revenue Code in the context of Eversole's will. [21] In 1974, when Eversole executed his will, the maximum marital deduction allowed under the I.R.C. could not exceed 50% of the value of the adjusted gross estate. [22] E.R.T.A., which amended the I.R.C., [23] provided for an unlimited marital estate tax deduction. Out of concern that the amendment potentially could result in a testator's entire estate passing to a surviving spouse when this was not his/her intent, Congress enacted a transitional rule [24] which, under prescribed circumstances, preserves the pre-E.R.T.A. tax treatment for marital deductions. [25] In response to the transitional rule Oklahoma enacted 84 O.S. § 186 in 1982. Section 186 provides: Any will of a decedent dying after December 31, 1981, which contains a marital deduction formula expressly providing that the spouse of the testator is to receive the maximum deduction allowable by federal law shall be construed as referring to the unlimited marital deduction provided by the Economic Recovery Tax Act of 1981, Public Law 97-34... . [26] When Eversole died on August 21, 1983, the maximum marital deduction available to his estate under both federal and state law was no longer limited.