"5. Decedent owned a partial interest in 15 acres of land in Accotink. The Harold O’Connell Trust owned the other share. The estate agreed to pay for the appraisal which hopefully will reduce the value of the tract by 50%. *The beneficiaries of the Trust are the same persons as the devisees under the will and in the same shares." (Accounting entanglement $2,000.00)
The appraisal was one of the justifications given to the IRS for requesting an extension of the estate tax return.
*Flag. When you see the phrase
"The beneficiaries of the Trust are the same persons as the devisees under the will and in the same shares", or
"In the long run, since the beneficiaries are the same, the matter is academic.(Edward White, May 19, 1992)", or
"The vouchers for the real estate taxes paid by Mrs. O'Connell add to more than the amount stated but in this case it makes no difference (Edward White, August 8, 1986)", and the like, recognize it as a flag for the creation of an entanglement that can be used later.