Longue Vue Foundation v. Commissioner
United States Tax Court
A testamentary charitable bequest was voidable by the exercise of statutory rights of forced heirs under Louisiana law. Held, under the facts of this case and because the forced heirs did not exercise their statutory rights, a charitable estate tax deduction under sec. 2055, I.R.C. 1954, as amended, is allowed for the charitable bequest.
1Opinion of the Court
Longue Vue Foundation, Transferee of the Assets of the Estate of Edith R. Stern, Deceased; Estate of Edith R. Stern, Deceased, Edgar B. Stern, Jr., Executor, Petitioners v. Commissioner of Internal Revenue, Respondent
Longue Vue Foundation v. Commissioner
Docket No. 4440-85
United States Tax Court
90 T.C. 150; 1988 U.S. Tax Ct. LEXIS 12; 90 T.C. No. 12;
January 26, 1988January 26, 1988, Filed
A testamentary charitable bequest was voidable by the exercise of statutory rights of forced heirs under Louisiana law. Held, under the facts of this case and because the forced heirs did not exercise their…
2Cases cited17 opinions
- Ahmanson Foundation v. United StatesCourt of Appeals for the Ninth Circuit · 1981
- Cox v. Von AhlefeldtSupreme Court of Louisiana · 1901
- Dimock v. CorwinCourt of Appeals for the Second Circuit · 1938
- Baten v. TaylorSupreme Court of Louisiana · 1979
- Gauntt v. CommissionerUnited States Tax Court · 1984
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