Estate of Scholl v. Commissioner
United States Tax Court
On decedent's Federal estate tax return, petitioner deducted a payment to decedent's former spouse as a claim against the estate under sec. 2053(a)(3), I.R.C., 1954. Petitioner excluded from decedent's estate one-half of the value of a farm purchased as tenants in common by decedent and his second wife within 3 years of his death.
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On decedent's Federal estate tax return, petitioner deducted a payment to decedent's former spouse as a claim against the estate under sec. 2053(a)(3), I.R.C., 1954. Petitioner excluded from decedent's estate one-half of the value of a farm purchased as tenants in common by decedent and his second wife within 3 years of his death. Respondent denied the deduction claimed under sec. 2053(a)(3), and included the full value of the farm in decedent's estate pursuant to sec. 2035. Held: 1. Sec. 2053(c)(1)(A) limits the deduction for claims against the decedent's estate to that portion of the…
1Opinion of the Court
Estate of James Harris Scholl, Julia Scholl Esdale and Joseph S. Bambacus, Executors, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Scholl v. Commissioner
Docket No. 18763-83
United States Tax Court
88 T.C. 1265; 1987 U.S. Tax Ct. LEXIS 70; 88 T.C. No. 70;
May 12, 1987. May 12, 1987, Filed
The decision will be entered under Rule 155.
On decedent's Federal estate tax return, petitioner deducted a payment to decedent's former spouse as a claim against the estate under sec. 2053(a)(3), I.R.C., 1954. Petitioner excluded from decedent's estate one-half of the value of a farm…
2Cases cited4 opinions
- Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Estate of Scholl v. CommissionerUnited States Tax Court · 1987
- Estate of Fenton v. CommissionerUnited States Tax Court · 1978
- Sherman v. United StatesCourt of Appeals for the Fifth Circuit · 1974