Estate of Landers v. Commissioner
United States Tax Court
Decedent died March 10, 1956, a resident of Georgia. He left a somewhat ambiguous will which the Superior Court construed as giving his widow (in essence) a life estate with power to consume with respect to certain property. The Superior Court also decreed that another bequest was void for indefiniteness, thereby creating a partial intestacy. The widow was entitled to one-fifth of the property passing under the intestacy laws of Georgia.
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Decedent died March 10, 1956, a resident of Georgia. He left a somewhat ambiguous will which the Superior Court construed as giving his widow (in essence) a life estate with power to consume with respect to certain property. The Superior Court also decreed that another bequest was void for indefiniteness, thereby creating a partial intestacy. The widow was entitled to one-fifth of the property passing under the intestacy laws of Georgia. One year after the decree, which had then become final, all interested parties "dismissed" the action and entered into a compromise settlement. The Court of…
1Opinion of the Court
Estate of William A. Landers, Sr., Deceased, William A. Landers, Jr., and Daniel Landers, Executors, Petitioner, v. Commissioner of Internal Revenue, Respondent
Estate of Landers v. Commissioner
Docket No. 82578
United States Tax Court
38 T.C. 828; 1962 U.S. Tax Ct. LEXIS 79;
September 13, 1962, Filed
Decision will be entered under Rule 50.
Decedent died March 10, 1956, a resident of Georgia. He left a somewhat ambiguous will which the Superior Court construed as giving his widow (in essence) a life estate with power to consume with respect to certain property. The Superior Court also decreed that…
2Cases cited52 opinions
- Milliken v. MeyerSupreme Court of the United States · 1941
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
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