Nelson v. Commissioner
United States Tax Court
1. Land included in decedent's estate on which was located his homesite held, on facts and under applicable Florida law, homestead property in its entirety in which decedent's widow acquired no more than a terminable interest excluded from the marital deduction under section 812 (e) (1) (B), Internal Revenue Code of 1939. 2. Subsequent disclaimers by some, but not all of the descendants held, further, rendered ineffective by section 812 (e) (4) (B), Internal Revenue Code of…
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1. Land included in decedent's estate on which was located his homesite held, on facts and under applicable Florida law, homestead property in its entirety in which decedent's widow acquired no more than a terminable interest excluded from the marital deduction under section 812 (e) (1) (B), Internal Revenue Code of 1939. 2. Subsequent disclaimers by some, but not all of the descendants held, further, rendered ineffective by section 812 (e) (4) (B), Internal Revenue Code of 1939.
1Opinion of the Court
Estate of Irvin C. Nelson, Deceased, Florine Nelson, Administratrix, Petitioner, v. Commissioner of Internal Revenue, Respondent
Nelson v. Commissioner
Docket No. 46069
United States Tax Court
24 T.C. 30; 1955 U.S. Tax Ct. LEXIS 208;
April 19, 1955, Filed
Decision will be entered under Rule 50.
1. Land included in decedent's estate on which was located his homesite held, on facts and under applicable Florida law, homestead property in its entirety in which decedent's widow acquired no more than a terminable interest excluded from the marital deduction under section 812 (e) (1) (B), Internal Revenue…
2Cases cited17 opinions
- Milton v. MiltonSupreme Court of Florida · 1912
- Baker v. StateSupreme Court of Florida · 1879
- H. Weston Lumber Co. v. Lacey Lumber Co.Mississippi Supreme Court · 1920
- Gulf Refining Co. v. AnkenySupreme Court of Florida · 1931
- Beall v. PinckneyCourt of Appeals for the Fifth Circuit · 1945
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