Question

<pclass=”msonormal” style=”box-sizing: border-box; margin: 3.2pt 0cm 0.0001pt 31.25pt;”>Classifyeachoftheindependentstatementsappearingbelow.

1. Someoralloftheinterest includedinthedecedent’sgross estate.
2. Noneof theinterest includedin thedecedent’s grossestate.
3. Interestonmunicipalbondsaccruedafterdeath.
4. Cashdividends onstock ownedby thedecedent (declarationand recorddates precededdeath butpayment datewasafter death).
5. Stateincome taxrefund receivedafter deathon ataxreturnfiledbeforedeath.
6. Notereceivableissued byagrandsonandforgivenbythedecedentinherwill.
7. Tencemetery lotspurchased bydecedent priortodeath foruse byhimself andhisfamily.
8. Dowerinterest claimedbydecedent’s survivingspouse.
9. Survivingspouse’sshare ofthe communityproperty.
10. Bankaccount heldas jointtenant withmother.Mother providedall ofthefunds. Mothersurvives.
11. Landheldastenants bytheentiretywith survivingspouse.Decedent providednoneofthe funds.
12. Proceedsof aninsurance policyon decedent’slife. Decedent’sson purchasedthe policyand isits ownerand

beneficiary.

12. Decedentownedapolicyonthelifeofhisspousewithhimselfasthedesignatedbeneficiary.Thespousesurvives.
13. Decedentholds alifeestateinatrustcreated byherspousewhodiedfiveyearsago.Theexecutorofthespouse’sestatemadeaQTIPelectionastothetrust.Decedent’ss

</pclass=”msonormal”>

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