Howell v. Commissioner
United States Tax Court
Estate Tax -- Marital Deduction -- Sec. 812 (e) (1) (B). -- No marital deduction is allowable under section 812 (e) (1) (B) where a decedent left all of his property to his wife "to be used as she pleases, for her own support, the residue after her life, to go to" a son or a grandson, since there was a possibility that the estate to the wife would be terminated and some or all of the property go to another.
1Opinion of the Court
OPINION.
Murdock, Judge:
The Commissioner determined a deficiency in the estate tax of the petitioner in the amount of $3,573.68. The only issue in this proceeding is whether the Commissioner correctly determined that the interest passing to the surviving spouse under the will of the decedent was a terminable interest within the purview of section 812 (e) (1) (B) of the Internal Revenue Code of 1939 and, therefore, not allowable as part of the marital deduction.
The facts have been presented in a stipulation and are found as stipulated.
The decedent, Wallace S. Howell, domiciled in and a resident…
2Cases cited12 opinions
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Pipe v. CommissionerUnited States Tax Court · 1954
- Tax Commission v. OswaldOhio Supreme Court · 1923
- Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
- Shedd v. CommissionerUnited States Tax Court · 1954
7 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Estate of Rensenhouse v. CommissionerUnited States Tax Court · 1959
- Estate of Opal v. CommissionerUnited States Tax Court · 1970
- May v. CommissionerUnited States Tax Court · 1959
- Comer v. CommissionerUnited States Tax Court · 1959
- Estate of Nachimson v. CommissionerUnited States Tax Court · 1968
8 more not listed; retrieve them via the Exa API.