Pipe v. Commissioner
United States Tax Court
Spouse's bequest of legal life estate coupled with unlimited lifetime power of invasion but with remainders over, held not to qualify for the marital deduction from gross estate permitted by section 812 (e), Internal Revenue Code of 1939.
1Opinion of the Court
OPINION.
Opper, Judge:
A deficiency of $21,861.98 in estate tax is here being contested, of which $19,310.29 is in controversy. The sole issue is whether decedent’s disposition of certain property qualifies for the marital deduction provided by section 812 (e), Internal Eevenue Code of 1939.
All of the facts have been stipulated. They are found accordingly. The estate tax return was filed with the collector of internal revenue for the fourteenth district of New York. Decedent, who died a resident of White Plains, New York, on September 20,1948, was survived by his widow who became executrix of…
2Cases cited18 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- Terry v. . WigginsNew York Court of Appeals · 1872
- Smith v. . Van OstrandNew York Court of Appeals · 1876
- Seaward v. . DavisNew York Court of Appeals · 1910
13 more not listed; retrieve them via the Exa API.
3Cited by64 opinions
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Dorothy Jane Dougherty and Louis F. Baldwin, Executors of the Estate of Allen P. Jackson v. United StatesCourt of Appeals for the Sixth Circuit · 1961
- Matthew Rives McGehee of the Estate of Delia Crawford McGehee Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- United States v. CrosbyCourt of Appeals for the Fifth Circuit · 1958
- United States v. Mary Isabel Hiles, Individually and as Under the Will of Morgan Hiles, DeceasedCourt of Appeals for the Fifth Circuit · 1963
59 more not listed; retrieve them via the Exa API.