Estate of Steffke v. Commissioner
United States Tax Court
Decedent, a resident and domiciliary of Wisconsin who died testate on Nov. 1, 1968, left the bulk of his estate to his "friend, Priscilla Baker Lane," under his will executed on Jan. 30, 1967. She had obtained a Mexican divorce from Crockett W. Lane on June 9, 1966, and married decedent on July 3, 1967. The Mexican divorce was never declared invalid by the Mexican court that granted it, but it was held invalid by the Wisconsin Supreme Court in a case decided after decedent…
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Decedent, a resident and domiciliary of Wisconsin who died testate on Nov. 1, 1968, left the bulk of his estate to his "friend, Priscilla Baker Lane," under his will executed on Jan. 30, 1967. She had obtained a Mexican divorce from Crockett W. Lane on June 9, 1966, and married decedent on July 3, 1967. The Mexican divorce was never declared invalid by the Mexican court that granted it, but it was held invalid by the Wisconsin Supreme Court in a case decided after decedent died. Held, Priscilla Baker Lane Steffke was not the surviving spouse of decedent within the meaning of sec. 2056, I.R.C.…
1Opinion of the Court
Estate of Wesley A. Steffke, Deceased, Wisconsin Valley Trust Company and Priscilla Baker Lane Steffke, Co-Executors, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Steffke v. Commissioner
Docket No. 4834-73
United States Tax Court
64 T.C. 530; 1975 U.S. Tax Ct. LEXIS 116;
July 8, 1975, Filed
Decision will be entered under Rule 155.
Decedent, a resident and domiciliary of Wisconsin who died testate on Nov. 1, 1968, left the bulk of his estate to his "friend, Priscilla Baker Lane," under his will executed on Jan. 30, 1967. She had obtained a Mexican divorce from Crockett W. Lane…
2Cases cited42 opinions
- Williams v. North CarolinaSupreme Court of the United States · 1945
- Burnet v. HarmelSupreme Court of the United States · 1932
- Williams v. North CarolinaSupreme Court of the United States · 1943
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Lyeth v. HoeySupreme Court of the United States · 1938
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