PART 4.
EXEMPT PROPERTY AND ALLOWANCES
§560:2-401 Applicable law. This part
applies to the estate of a decedent who dies domiciled in this State. Rights
to homestead allowance, exempt property, and family allowance for a decedent
who dies not domiciled in this State are governed by the law of the decedent's
domicile at death. [L 1996, c 288, pt of §1]
Notes of Decisions
Est. of Suzuki v. Comm'r, 62 T.C.M. 1550 (Tax Ct. 1991).
“Petitioner contends that decedent's husband had valid claims under Hawaii law to a share of decedent's estate, namely, under provisions that established his right to homestead and family allowances, exempt property, and a right to take an elective share of one-third of the net…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.