Massachusetts Supreme Judicial Court May 21, 1979 (Pastan v. Pastan)

Kaplan, J.

The will of William Pastan was admitted to probate in Norfolk County on May 21, 1973, and in December of that year the plaintiff executors filed a Federal estate tax return claiming a marital deduction

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of $82,193; giving effect to the deduction, they paid an estate tax of $1,683. The Internal Revenue Service (I.R.S.