Estate of Lidbury v. Commissioner
United States Tax Court
H and W owned real property as joint tenants with right of survivorship. In 1951, H and W executed a joint and mutual will devising the entire estate to the surviving spouse, with their children to inherit upon the death of the surviving spouse. W died in 1964, but the will was not filed or admitted to probate. Held: Under Illinois law, title to the real property held by H and W as joint tenants passed to H as survivor when W died, without restriction under the will.
Read the full summary
H and W owned real property as joint tenants with right of survivorship. In 1951, H and W executed a joint and mutual will devising the entire estate to the surviving spouse, with their children to inherit upon the death of the surviving spouse. W died in 1964, but the will was not filed or admitted to probate. Held: Under Illinois law, title to the real property held by H and W as joint tenants passed to H as survivor when W died, without restriction under the will. There was no gift to the children by H when W died. H made gifts to his children, their spouses, and one grandchild in the…
1Opinion of the Court
Estate of William A. Lidbury, Deceased, Harry Lidbury, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Lidbury v. Commissioner
Docket Nos. 4130-81, 4131-81
United States Tax Court
84 T.C. 146; 1985 U.S. Tax Ct. LEXIS 128; 84 T.C. No. 10;
February 4, 1985; Affirmed and Remanded September 3, 1986 February 4, 1985, Filed
Decisions will be entered for the petitioner.
H and W owned real property as joint tenants with right of survivorship. In 1951, H and W executed a joint and mutual will devising the entire estate to the surviving spouse, with their children to inherit…
2Cases cited25 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. WellsSupreme Court of the United States · 1931
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Bonczkowski v. KucharskiIllinois Supreme Court · 1958
- Estate of Johnson v. CommissionerUnited States Tax Court · 1948
20 more not listed; retrieve them via the Exa API.