Bosch v. Commissioner
United States Tax Court
Held, in the circumstances of this case decision of Supreme Court of New York is accepted as an authoritative adjudication in respect of widow's power of appointment over remainder interest in trust with the consequence that marital deduction is allowed.
1Opinion of the Court
Estate of Herman J. Bosch, Deceased, Irving Trust Company, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Bosch v. Commissioner
Docket No. 89110
United States Tax Court
43 T.C. 120; 1964 U.S. Tax Ct. LEXIS 24;
November 3, 1964, Filed November 3, 1964, Filed
Decision will be entered under Rule 50.
Held, in the circumstances of this case decision of Supreme Court of New York is accepted as an authoritative adjudication in respect of widow's power of appointment over remainder interest in trust with the consequence that marital deduction is allowed.
John A. Clark, for the…
2Cases cited29 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Will Flitcroft and Agnes D. Flitcroft v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Saulsbury v. United StatesCourt of Appeals for the Fifth Circuit · 1952
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