Estate of Campbell v. Commissioner
United States Tax Court
Under the will of her husband, Tilman H. Campbell, who died a resident of Kentucky in July 1964, Martha Campbell was devised and bequeathed all of his property and estate, including a one-half interest in T. H. Campbell & Bros., a partnership, with complete and exclusive power to do with as she pleased and to convey, sell, or transfer all or any portion thereof.
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Under the will of her husband, Tilman H. Campbell, who died a resident of Kentucky in July 1964, Martha Campbell was devised and bequeathed all of his property and estate, including a one-half interest in T. H. Campbell & Bros., a partnership, with complete and exclusive power to do with as she pleased and to convey, sell, or transfer all or any portion thereof. Any portion of the estate left in her hands at the time of her death was to be divided equally between their three children, Edythe, George, and Jane. At the time of his death, Tilman's interest in the partnership was valued at $…
1Opinion of the Court
Estate of Martha K. Campbell, Deceased, Donor, Lillian S. Campbell, Administratrix, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Campbell v. Commissioner
Docket No. 7896-70
United States Tax Court
59 T.C. 133; 1972 U.S. Tax Ct. LEXIS 37;
October 24, 1972, Filed
Decision will be entered under Rule 50.
Under the will of her husband, Tilman H. Campbell, who died a resident of Kentucky in July 1964, Martha Campbell was devised and bequeathed all of his property and estate, including a one-half interest in T. H. Campbell & Bros., a partnership, with complete and exclusive power to…
2Cases cited12 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1957
- Adams v. CommissionerUnited States Tax Court · 1966
- Hanks v. McDanellCourt of Appeals of Kentucky (pre-1976) · 1948
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