Estate of Warren v. Commissioner
United States Tax Court
Held, the will of decedent, who was a resident of Texas at the date of her death, is unambiguous in providing that all administrative expenses are to be deducted from her residuary estate prior to its passage into two charitable annuity trusts.
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Held, the will of decedent, who was a resident of Texas at the date of her death, is unambiguous in providing that all administrative expenses are to be deducted from her residuary estate prior to its passage into two charitable annuity trusts. Held, further, even though the Texas Probate Court adopted an agreement between the charitable beneficiaries and the remainder beneficiaries of the trusts which allocated a portion of administrative expenses to income of the estate, the unambiguous provisions of decedent's will, as well as the statutory and decisional law of the State of Texas, require…
1Opinion of the Court
Estate of Dorothy J. Warren, Deceased, River Oaks Trust Company and R. Clay Underwood, Coadministrators With Will Annexed of the Estate of Dorothy J. Warren, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Warren v. Commissioner
Docket No. 36285-87
United States Tax Court
93 T.C. 694; 1989 U.S. Tax Ct. LEXIS 154; 93 T.C. No. 57;
December 14, 1989December 14, 1989, Filed
Decision will be entered under Rule 155.
Held, the will of decedent, who was a resident of Texas at the date of her death, is unambiguous in providing that all administrative expenses are to be deducted…
2Cases cited24 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Shriner's Hospital for Crippled Children of Texas v. StahlTexas Supreme Court · 1980
- Stewart v. SelderTexas Supreme Court · 1971
- Perfect Union Lodge No. 10 v. Interfirst Bank of San Antonio, N.A.Texas Supreme Court · 1988
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