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Wills Trusts & Estates keyed to Dukeminier
Estate of Maxwell v. Commissioner
Facts
The decedent was eighty-two years old and suffering from cancer when she transferred her home to the Maxwells. The decedent had sole possession of the residence during the period between the day she sold her home to the Maxwells and the day she died. There was no evidence showing that the Maxwells ever intended to occupy the house themselves, or to sell or lease it to anyone else during the decedent’s lifetime. The Maxwells failed to demand payment by the estate as they were entitled to do under the lease, of the rent due for the months following decedent’s death and preceding their sale of the property. The decedent paid rent to the Maxwells that were equal to the mortgage interest. In each of the following years preceding her death, the decedent forgave $20,000 of the mortgage principal. The decedent forgave the Maxwell’s entire mortgage debt pursuant to her will. The Maxwells sold the house for $550,000 after the decedent’s death.
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