Court of Appeals of Maryland August 24, 2016, 93/15 (Bandy v. Clancy)

combined-opinion

Michelle Bandy et al. v. Alexandra Clancy, No. 93, Sept. Term, 2015 Opinion by

Battaglia, J.

Marital Deduction – Will Construction – Estate Taxes

A second codicil, executed several years after a will, had the effect of qualifying a family

trust, created from the residuary estate, for the marital deduction for federal estate tax

purposes.