On April 30, 1965, Hiro Ochoa executed his first and only will. Because Hiro was incredibly cheap, this was the only time he wrote a will and therefore, his estate planning was based on whatever he was thinking a zillion years before his death. On the positive side, Hiro managed to stay married for more than fifty years, so he got a few things correct.

His will contained the following provision:

I give, devise and bequeath the 500-acre farm that I own near Reseda, California to my wife, Mary for and during the term of her natural life with the remainder to my children, Hiro II, Filmore & Flip in equal shares. However, with the right reserved to my wife in case of necessity, that she may sell the land if that need arises. But it is my wish that the land be preserved for the benefit of my children.

On June 3, 2022, at age 83, Hiro died in a road rage accident on PCH. On July 11, 2022, Mary died on the evening before her wedding. At the time of Hiros death, the farm near Reseda was the only non-developed land within ten or fifteen miles in every direction. The value of the land was likely in excess of $500 million.

Is the farm excluded or included in Marys estate? If so, what was the basis of the farm?

Bette J. Berg, 81-2 USTC 13,428 may be a useful case. (Yes, this can be found on the net.)