Estate of Kyle v. Commissioner
United States Tax Court
D's will predated his marriage and, therefore, made no mention of or provision for his surviving spouse, S. As D's surviving spouse, S was entitled to a statutory homestead right. In settlement of her homestead right under Texas law, S took a share of D's residual estate. Held: The Texas homestead right of decedent's surviving spouse is not an interest in qualified terminable interest property and, therefore, is not eligible for the estate tax marital deduction.
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D's will predated his marriage and, therefore, made no mention of or provision for his surviving spouse, S. As D's surviving spouse, S was entitled to a statutory homestead right. In settlement of her homestead right under Texas law, S took a share of D's residual estate. Held: The Texas homestead right of decedent's surviving spouse is not an interest in qualified terminable interest property and, therefore, is not eligible for the estate tax marital deduction. In 1984, D's business associate, W, filed a claim against the estate for $ 4.8 million. Also in 1984, W initiated a lawsuit against…
1Opinion of the Court
COHEN, Judge:
Respondent determined a deficiency of $5,614,480.15 in the Federal estate tax of the Estate of Henry H. Kyle, deceased, Arland L. Ward, executor. After concessions, the issues remaining for decision are (1) whether an estate tax marital deduction pursuant to section 2056 should be allowed for the surviving spouse’s share of decedent’s residual estate attributable to the surrender of. homestead rights under State law; and (2) whether a deduction pursuant to section 2053(a)(3) should be allowed for a claim against decedent’s estate.
Unless otherwise indicated, all section references…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
15 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Smith Ex Rel. Estate of Smith v. CommissionerCourt of Appeals for the Fifth Circuit · 1999
- Estate of Smith v. CommissionerUnited States Tax Court · 1997
- Estate of McMorris v. CommissionerCourt of Appeals for the Tenth Circuit · 2001
- Estate of Doherty v. Comm'rUnited States Tax Court · 1990
- Estate of Clayton v. CommissionerUnited States Tax Court · 1991
31 more not listed; retrieve them via the Exa API.