Green v. Commissioner
United States Tax Court
Decedent was a public school teacher employed by the Board of Education of the City of New York. The board purchased an annuity contract for decedent's benefit which petitioner seeks to exclude from decedent's estate. Held, the benefit is excludable under sec. 2039(c)(3), I.R.C. 1954; the board is an educational organization under sec. 170(b)(1)(A)(ii), I.R.C. 1954, which is exempt from tax under sec. 501(a), I.R.C. 1954.
1Opinion of the Court
Estate of Ethel P. Green, Deceased, David L. Green, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Green v. Commissioner
Docket No. 17956-80
United States Tax Court
82 T.C. 843; 1984 U.S. Tax Ct. LEXIS 65; 82 T.C. No. 65;
May 30, 1984, Filed
Decision will be entered under Rule 155.
Decedent was a public school teacher employed by the Board of Education of the City of New York. The board purchased an annuity contract for decedent's benefit which petitioner seeks to exclude from decedent's estate. Held, the benefit is excludable under sec. 2039(c)(3), I.R.C. 1954; the board is an…
2Cases cited7 opinions
- Lanza v. WagnerNew York Court of Appeals · 1962
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- Driscoll v. Washington County Fire Ins.Court of Appeals for the Third Circuit · 1940
- Estate of Johnson v. CommissionerUnited States Tax Court · 1971
- Savings Feature of Relief Dep't v. CommissionerUnited States Board of Tax Appeals · 1935
2 more not listed; retrieve them via the Exa API.