Harter v. Commissioner
United States Tax Court
Decedent, by her will, left her entire estate to her son, the petitioner. Decedent's husband, pursuant to a discussion with the petitioner, elected to take his share of his wife's estate as in intestacy pursuant to sec. 18, subsec. 1, of the New York Decedent Estate Law. On the same day that the husband received his intestate share he divided it into three equal parts and gave one to each of the son's three children, two of the gifts being in trust.
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Decedent, by her will, left her entire estate to her son, the petitioner. Decedent's husband, pursuant to a discussion with the petitioner, elected to take his share of his wife's estate as in intestacy pursuant to sec. 18, subsec. 1, of the New York Decedent Estate Law. On the same day that the husband received his intestate share he divided it into three equal parts and gave one to each of the son's three children, two of the gifts being in trust. Held, decedent's estate is entitled to the estate tax marital deduction for the sum passing to decedent's husband pursuant to his election to…
1Opinion of the Court
OPINION.
Fat, Judge:
The Commissioner determined that the petitioner is liable to the extent of $22,387.10, plus interest, as transferee of the assets of the estate of his mother, Elizabeth F. Harter, deceased, for a deficiency in estate tax determined by the respondent against the transferor in the same amount. The only issue for decision is whether the transferor estate is entitled to a marital deduction with respect to assets which passed to Isaac Harter from his wife pursuant to Isaac’s election to take a share of her estate as in intestacy.
All of the evidentiary facts are stipulated and…
2Cases cited1 opinion
- Brodrick v. MooreCourt of Appeals for the Tenth Circuit · 1955
3Cited by14 opinions
- Estate of Mackie v. CommissionerUnited States Tax Court · 1975
- Estate of Caswell v. CommissionerUnited States Tax Court · 1974
- Parker v. CommissionerUnited States Tax Court · 1974
- Estate of Dreyer v. CommissionerUnited States Tax Court · 1977
- Estate of Nachimson v. CommissionerUnited States Tax Court · 1968
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