Estate of Holland v. Commissioner
United States Tax Court
Decedent's will left the residue of his estate to his surviving spouse with full power in her to dispose of such property in her discretion. In his will he also expressed a wish that any property thus passing which remained at her death should go to his brother and sister or their heirs. Held, the estate property which passed to decedent's surviving spouse qualifies for the marital deduction under sec. 2056, I.R.C. 1954.
1Opinion of the Court
OPINION
Dawson, Chief Judge:
Respondent determined a deficiency in petitioner’s Federal estate tax in the amount of $92,224.46. We must decide whether certain property interests passing to the widow of Yale C. Holland qualify for the marital deduction under section 2056, I.R.C. 1954.1 In addition, we must determine the admissibility of certain evidence submitted by petitioner and objected to by the respondent.
The facts of this case have been fully stipulated. The stipulation of facts and attached exhibits are incorporated herein by this reference, although the admissibility of certain exhibits…
2Cases cited29 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Evans v. BoneyNebraska Supreme Court · 1942
- Stuehm v. MikulskiNebraska Supreme Court · 1941
- Krause v. KrauseNebraska Supreme Court · 1924
- Lacy v. MurdockNebraska Supreme Court · 1946
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3Cited by13 opinions
- Estate of La Meres v. Comm'rUnited States Tax Court · 1992
- Estate of Nicholson v. CommissionerUnited States Tax Court · 1990
- Estate of Bowling v. CommissionerUnited States Tax Court · 1989
- Estate of Watson v. CommissionerUnited States Tax Court · 1990
- Pledger v. Worthen Bank & Trust Co.Supreme Court of Arkansas · 1994
8 more not listed; retrieve them via the Exa API.