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.
Read the full summary
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
DRENNEN, Judge:
Respondent determined a deficiency in petitioner’s Federal estate tax in the amount of $142,932.96.
After concessions1 the issues presented by the parties for decision are: (1) Whether sections 2053(c)(1)(A)2 and 2043(b) apply to limit petitioner’s claimed deduction under section 2053(a)(3) for payments made to decedent’s former wife for claims against his estate; and (2) whether decedent’s gross estate includes, pursuant to section 2035, the full value of the Pamunkey River Farm purchased within 3 years of his death.
Some of the facts have been stipulated. The stipulations of…
2Cases cited3 opinions
- Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Estate of Fenton v. CommissionerUnited States Tax Court · 1978
- Sherman v. United StatesCourt of Appeals for the Fifth Circuit · 1974
3Cited by9 opinions
- Estate of Elizabeth G. Huntington, Deceased, Nancy H. Brunson, Administratrix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1994
- Estate of Joseph P. Kosow, Deceased. Eleanor C. Kosow, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1995
- Estate of Stewart v. Comm'rUnited States Tax Court · 2006
- Estate of Cole v. CommissionerUnited States Tax Court · 1989
- Estate of Glover v. Comm'rUnited States Tax Court · 2002
4 more not listed; retrieve them via the Exa API.