New York adheres to the “place of celebration” rule, which recognizes a valid marriage outside of New York state. In Estate of Semone Grossman v. Commissioner, T.C. Memo 2021-65 (May 27, 2021) a religious divorce under Jewish law (a Get) granted in New York and presented in Israel allowed the parties to be married under Israeli law even though the decedent and his first wife had never obtained a valid divorce under New York law. The IRS argued that the decedent’s marriage to his last wife was null and void, because he had not validly divorced his first wife, thereby disqualifying the estate from receiving an estate tax marital deduction for assets passing to her. However, the Tax Court recognized the validity of the marriage performed in Israel, notwithstanding the absence of a lawful divorce under New York law, preserving the marital deduction in Grossman’s $79 million estate.
Contact experienced New York probate attorneys Friedman & Ranzenhofer, PC at (716) 543-3764 for New York probate and estate administration.
