Estate of Ellman v. Commissioner
United States Tax Court
Pursuant to a prenuptial agreement W released her dower and other marital rights, including a year's support under Georgia law during the administration of H's estate, in return for which H agreed to provide her with a certain sum of money per month for life during widowhood, the payments to begin upon H's death.
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Pursuant to a prenuptial agreement W released her dower and other marital rights, including a year's support under Georgia law during the administration of H's estate, in return for which H agreed to provide her with a certain sum of money per month for life during widowhood, the payments to begin upon H's death. Held, the amount of $ 34,581.71 claimed as a personal debt owed to W is not allowable as a deductible claim against H's estate because it was not contracted bona fide and for an adequate and full consideration in money or money's worth under secs. 2053 and 2043(b), I.R.C. 1954.
1Opinion of the Court
Estate of Michael Ellman, Deceased, Harold Ellman and Marjorie Ellman Weinstein, Coexecutors, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Ellman v. Commissioner
Docket No. 7758-70
United States Tax Court
59 T.C. 367; 1972 U.S. Tax Ct. LEXIS 15;
December 5, 1972, Filed
Decision will be entered under Rule 50.
Pursuant to a prenuptial agreement W released her dower and other marital rights, including a year's support under Georgia law during the administration of H's estate, in return for which H agreed to provide her with a certain sum of money per month for life during…
2Cases cited10 opinions
- United States v. StapfSupreme Court of the United States · 1964
- Taft v. CommissionerSupreme Court of the United States · 1938
- Louis G. Sherman, Jr., and Randolph W. Commins, Executors of the Estate of Louis G. Sherman, Sr., Etc. v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Glen v. CommissionerUnited States Tax Court · 1966
- Bateman v. BatemanSupreme Court of Georgia · 1968
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