Estate of Gordon v. Commissioner
United States Tax Court
Decedents, husband and wife, died following a murder-suicide pact. Decedent-husband's will provided that in the event that he and his wife died "under such circumstances that it is doubtful which of * * * [them] died first, it shall be presumed that she survived me." His will further provided that if his wife survived him a certain portion of his property, equal to the maximum amount qualifying for the marital deduction, should pass to a trust for her benefit.
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Decedents, husband and wife, died following a murder-suicide pact. Decedent-husband's will provided that in the event that he and his wife died "under such circumstances that it is doubtful which of * * * [them] died first, it shall be presumed that she survived me." His will further provided that if his wife survived him a certain portion of his property, equal to the maximum amount qualifying for the marital deduction, should pass to a trust for her benefit. Held: The estate of decedent-husband has shown, according to the language of sec. 20.2056(e)-2, Estate Tax Regs., that the order of…
1Opinion of the Court
Estate of Dave Gordon, Deceased, The Exchange National Bank of Tampa, Victor Ingram and Edward I. Cutler, Executors, and Estate of Clara W. Gordon, Deceased, The Exchange National Bank of Tampa, Victor Ingram and Edward I. Cutler, Executors, Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Gordon v. Commissioner
Docket No. 9307-76
United States Tax Court
70 T.C. 404; 1978 U.S. Tax Ct. LEXIS 106;
June 6, 1978, Filed
Decision will be entered under Rule 155.
Decedents, husband and wife, died following a murder-suicide pact. Decedent-husband's will provided that in the event that he…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Key Buick Co. v. CommissionerUnited States Tax Court · 1977
- In Re the Will of FowlesNew York Court of Appeals · 1918
- State v. HansenSupreme Court of Iowa · 1972
- Kentucky Trust Company, of the Estate of Martin L. Schmidt, Deceased v. Seldon R. Glenn, Collector of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
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