Estate of Radel v. Commissioner
United States Tax Court
Decendent (D) died intestate and was survived by his wife and three adult children. D's property interests, including the homestead, passed to his spouse and children pursuant to Minnesota laws of descent and distribution. During the administration of the estate, D's spouse petitioned for and received a "spouse allowance" pursuant to sec. 525.15(4), Minn. Stat. Ann. (West 1975). She also disclaimed her life estate in the homestead.
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Decendent (D) died intestate and was survived by his wife and three adult children. D's property interests, including the homestead, passed to his spouse and children pursuant to Minnesota laws of descent and distribution. During the administration of the estate, D's spouse petitioned for and received a "spouse allowance" pursuant to sec. 525.15(4), Minn. Stat. Ann. (West 1975). She also disclaimed her life estate in the homestead. Held, the grant language of sec. 525.15(4) is not discretionary and contains no contingencies, therefore, the "spouse allowance" is a nonterminable interest under…
1Opinion of the Court
OPINION
GERBER, Judge:
Respondent, by statutory notice dated May 21, 1984, determined a deficiency of $19,975.94 in Federal estate tax of the Estate of Harlin A. Radel. The issues for our consideration are (1) whether, under Minnesota law, the “spouse allowance” is a terminable interest for purposes of determining the marital deduction pursuant to section 2056,1 and (2) whether any portion of the homestead interest qualifies for the marital deduction where the surviving spouse disclaims her life estate and the remainder interest is held by the children.
This case has been submitted fully…
2Cases cited16 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Jackson v. United StatesSupreme Court of the United States · 1964
- Elizabeth Joan Allen and Alice Edna Stuhmer, Individually and as Executrices of the Estate of Chester A. Allen, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1966
- United States v. Louise M. Quivey and Robert G. Simmons, Jr., Co-Executors of the Estate of M. B. Quivey, DeceasedCourt of Appeals for the Eighth Circuit · 1961
- Sevcik v. Commissioner of TaxationSupreme Court of Minnesota · 1959
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3Cited by3 opinions
- Estate of Watson v. CommissionerUnited States Tax Court · 1990
- Estate of Radel v. CommissionerUnited States Tax Court · 1987
- Estate of Watson v. CommissionerUnited States Tax Court · 1990