Estate of Nachimson v. Commissioner
United States Tax Court
Decedent's will created a trust for the benefit of his widow, in lieu of dower and other rights in his estate. She was dissatisfied with this provision.
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Decedent's will created a trust for the benefit of his widow, in lieu of dower and other rights in his estate. She was dissatisfied with this provision. Instead of pursuing her rights to an assignment of dower or an interest in lieu thereof in the New Jersey courts, the widow entered into an arm's-length agreement with the estate and received a lump-sum payment of $ 10,000. Held, based upon New Jersey law, the $ 10,000 did not "pass" to the widow from the decedent and hence did not qualify for the marital deduction under sec. 2056, I.R.C. 1954.
1Opinion of the Court
Estate of Joseph Nachimson, Deceased, Isadore Nachimson and Rubin Weiner, Executors, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Nachimson v. Commissioner
Docket No. 4305-66
United States Tax Court
50 T.C. 452; 1968 U.S. Tax Ct. LEXIS 112;
June 10, 1968, Filed
Decision will be entered for the respondent.
Decedent's will created a trust for the benefit of his widow, in lieu of dower and other rights in his estate. She was dissatisfied with this provision. Instead of pursuing her rights to an assignment of dower or an interest in lieu thereof in the New Jersey courts, the…
2Cases cited30 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Lyeth v. HoeySupreme Court of the United States · 1938
- Jackson v. United StatesSupreme Court of the United States · 1964
- Dorothy Jane Dougherty and Louis F. Baldwin, Executors of the Estate of Allen P. Jackson v. United StatesCourt of Appeals for the Sixth Circuit · 1961
- Katz v. FarberSupreme Court of New Jersey · 1950
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