Page Gord, Theodore K. and Elizabeth V....... 103 Gumm, Nancy J., a.k.a. Nancy J. Gumm Errichetti, Transferee 475 Hartz Mountain Industries, Inc. & Subsidiaries, and the Hartz Group, Inc., as Successor Common Parent Corporation of Affiliated Group.... 521 J & S Carburetor Co., Redfish Bay Terminal, Inc., BQP Industries, Inc., Southland Technology, Inc., Synfuel Systems, Inc., and 166 Maloney, Bonny B. and Robert S., Transferees of Assets of Novotny, Helen M., Estate.. Peck, Judith..... Monge, Isidro P. and Linda M National Starch and Chemical Corp... Norris, Sterling Ernest, Personal Representative River Oaks Trust Co., Coadministrator 22 67 1 12 521 694 REPORTS OF THE UNITED STATES TAX COURT ESTATE OF JEAN ACORD, DECEASED, STERLING ERNEST NORRIS, PERSONAL REPRESENTATIVE, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT W died 38 hours after H as a result of injuries sustained in a common accident. H's will provided for devise to others than W "in the event [W] dies before I do, at the same time that I do, or under such circumstances as to make it doubtful who died first." Held: Ariz. Rev. Stat. Ann. (1975) sec. 14-2601 (Uniform Probate Court sec. 2-601), requiring survival by 120 hours, does not apply because will contained language dealing explicitly with simultaneous deaths and requiring that W survive in order to take under the will. H's share of community property is includable in W's estate. James L. Norris, for the petitioner. OPINION COHEN, Judge: Respondent determined a deficiency of $151,544.96 in the estate tax of petitioner. After concessions, the issue for decision is whether decedent's gross estate includes property passing from her spouse, who died 38 hours prior to decedent as a result of injuries sustained in a common accident. 1 All of the facts have been stipulated, and the stipulated facts are incorporated as our findings by this reference. Petitioner Sterling Ernest Norris, Personal Representative of the Estate of Jean Acord, was a resident of California at the time the petition was filed. Jean Acord died on June 25, 1983, as a result of injuries received in an automobile accident. Her death followed by 38 hours the death of her husband, Claud Acord, on June 24, 1983, as a result of the same accident. Mr. and Mrs. Acord were domiciled in Arizona at the time of their deaths. They owned community property having a fair market value of $779,106.75 and joint tenancy property having a fair market value of $22,484. The will of Claud Acord contained the following provisions: SECOND: I hereby give, devise, and bequeath all my property, whether real, personal or mixed in character, unto my beloved wife, JEAN ACORD, to have and to hold, completely and absolutely, unto herself, her heirs and assigns forever. THIRD: In the event my beloved wife, JEAN ACORD, dies before I do, at the same time that I do, or under such circumstances as to make it doubtful who died first, I hereby give, devise and bequeath all of my property as follows: (1) One-half to my brother, MELVIN F. ACORD. In the event my brother, MELVIN F. ACORD, predeceases me, then in such event, such share shall be distributed to my nephew, ROBERT CLAUD ACORD. (2) One-half to be divided in equal shares between my nephews and niece, JIM NORRIS, BOB NORRIS, JEANNE PUEPPKT and STERLING ERNIE NORRIS. A comparable provision was contained in the will of Jean Acord. Other provisions of the wills are not material to our decision in this case. Petitioner contends that Jean Acord received nothing from the estate of Claud Acord at the time of her death because she did not survive him by 120 hours. Petitioner's position is based on the following provisions of Ariz. Rev. Stat. Ann. (1975) (A.R.S.) sec. 14-2601: SEC. 14-2601. Requirement that devisee survive testator by one hundred twenty hours A. A devisee who does not survive the testator by one hundred twenty hours is treated as if he predeceased the testator, unless the will of |