Estate of Gibson v. Commissioner
United States Tax Court
Decedent's husband predeceased her. His will provided that all property was to go to decedent. Because the husband's estate included oil and gas lease interests in land situated in Louisiana, his will was submitted for ancillary succession proceedings there. Louisiana law does not allow a husband to leave all property to his wife where there are legitimate children produced of the marriage.
Read the full summary
Decedent's husband predeceased her. His will provided that all property was to go to decedent. Because the husband's estate included oil and gas lease interests in land situated in Louisiana, his will was submitted for ancillary succession proceedings there. Louisiana law does not allow a husband to leave all property to his wife where there are legitimate children produced of the marriage. At the date of the husband's death he was survived by decedent and three legitimate children produced of their marriage. After submitting the will for probate in Louisiana each child, at the request of…
1Opinion of the Court
Estate of Kate M. Gibson, Deceased, George W. Gibson, Jr., Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Gibson v. Commissioner
Docket No. 3511-74
United States Tax Court
65 T.C. 813; 1976 U.S. Tax Ct. LEXIS 172;
January 26, 1976, Filed
Decision will be entered for the respondent.
Decedent's husband predeceased her. His will provided that all property was to go to decedent. Because the husband's estate included oil and gas lease interests in land situated in Louisiana, his will was submitted for ancillary succession proceedings there. Louisiana law does not allow a…
2Cases cited14 opinions
- United States v. StapfSupreme Court of the United States · 1964
- Mansfield Hardwood Lumber Company v. Hattie A. JohnsonCourt of Appeals for the Fifth Circuit · 1959
- Bank of New York v. United StatesCourt of Appeals for the Third Circuit · 1975
- In Re Estate of Harold Hartshorne, Deceased. Harold Hartshorne, Jr., and James M. Hartshorne, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1968
- Hartshorne v. CommissionerUnited States Tax Court · 1967
9 more not listed; retrieve them via the Exa API.