Phillips v. Commissioner
United States Board of Tax Appeals
Decedent, prior to his death, entered into certain agreements with his wife and a trustee for the payment of stated sums for the benefit of his wife and children, beginning with the granting to him of an uncontested divorce. Under the settlement agreements the wife relinquished all marital claims against the husband and acquired custody of the children. Decedent secured an uncontested divorce and remarried.
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Decedent, prior to his death, entered into certain agreements with his wife and a trustee for the payment of stated sums for the benefit of his wife and children, beginning with the granting to him of an uncontested divorce. Under the settlement agreements the wife relinquished all marital claims against the husband and acquired custody of the children. Decedent secured an uncontested divorce and remarried. Upon his death, claims were asserted against his estate under the agreements in favor of the divorced wife and the children. Held, that claim of divorced wife is not an allowable deduction…
1Opinion of the Court
OPINION.
Van Fossan:
This proceeding involves a deficiency in estate taxes of $2,646.52. The issue is whether decedent’s gross estate should be reduced by (1) a claim against the estate for support of decedent’s divorced wife under a certain agreement, and (2) a claim against the estate for support of a minor under a certain agreement and court decree construing said agreement. The aforesaid agreements and court order are hereinafter more fully related.
The proceeding was submitted upon stipulated facts, with attached exhibits, and briefs. For the purpose of this report we shall set forth only…
2Cases cited4 opinions
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Schley v. . AndrewsNew York Court of Appeals · 1919
- Hemingway v. BallNew Jersey Court of Chancery · 1935
- Hemingway v. BallSupreme Court of New Jersey · 1936
3Cited by7 opinions
- Swenson v. CommissionerUnited States Tax Court · 1965
- NATIONAL BANK OF COMMERCE IN MEMPHIS v. HensleeDistrict Court, M.D. Tennessee · 1959
- Meyer's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Meyer's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Phillips v. CommissionerUnited States Board of Tax Appeals · 1937
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