Estate of Harmon v. Commissioner
United States Tax Court
D died testate in California. By her will, D gave her condominium and its contents to her husband, but she also made an alternate gift of such property in the event that her husband did not "survive distribution of * * * [her] estate." D's husband survived her death and survived the probate court's entry of the decree of final distribution of her estate.
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D died testate in California. By her will, D gave her condominium and its contents to her husband, but she also made an alternate gift of such property in the event that her husband did not "survive distribution of * * * [her] estate." D's husband survived her death and survived the probate court's entry of the decree of final distribution of her estate. Held, the disposition to D's husband created a terminable interest under sec. 2056(b), I.R.C. 1954, for which no marital deduction is available, because such disposition would have terminated or failed if he had not survived the entry of the…
1Opinion of the Court
Simpson, Judge:
The Commissioner determined a deficiency of $41,174 in the estate tax due from the Estate of Geraldine W. Harmon. The sole issue for decision is whether a gift to the husband of the decedent subject to his surviving distribution of her estate created a terminable interest under section 2056(b) of the Internal Revenue Code of 19541 for'which no marital deduction is available.
FINDINGS OF FACT
Some of the facts have been stipulated, and those facts are so found.
Walter I. Bregman, the son of Geraldine W. Harmon and the executor of her estate, had his legal residence in Stamford,…
2Cases cited31 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Hembree v. QuinnCalifornia Supreme Court · 1968
- McConnell v. DoolittleCalifornia Supreme Court · 1920
- Torregano v. TorreganoCalifornia Supreme Court · 1960
- Estate of Dunphy v. DunphyCalifornia Supreme Court · 1905
26 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Estate of Horne v. CommissionerUnited States Tax Court · 1988
- Estate of Carl I. Heim, Deceased, Isabelle J. Heim v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
- Ronan State Bank v. CommissionerUnited States Tax Court · 1974
- Estate of Bond v. CommissionerUnited States Tax Court · 1995
- Estate of Preisser v. CommissionerUnited States Tax Court · 1988
10 more not listed; retrieve them via the Exa API.