Estate of Rubinow v. Commissioner
United States Tax Court
Under Connecticut law, the Probate Court judge has discretion, when determining whether to grant a widow's allowance to a surviving spouse, to include a provision vesting the allowance retroactively and preventing its termination in the event of her death or remarriage. By his will, decedent left bequests to his wife, children, and various educational institutions. The wife and children disclaimed their interests under the will, but the institutions made no disclaimers.
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Under Connecticut law, the Probate Court judge has discretion, when determining whether to grant a widow's allowance to a surviving spouse, to include a provision vesting the allowance retroactively and preventing its termination in the event of her death or remarriage. By his will, decedent left bequests to his wife, children, and various educational institutions. The wife and children disclaimed their interests under the will, but the institutions made no disclaimers. The wife made no election to take her statutory share against the will. Held, the Connecticut widow's allowance fails to…
1Opinion of the Court
Wilbur, Judge:
Respondent determined a deficiency in petitioners’ Federal estate tax of $112,188.95. Two issues are presented here for our decision: (1) Whether the widow’s allowance provided by a Connecticut statute qualifies for the marital deduction under section 2056,1 and (2) whether the share of the estate received by the widow following disclaimer of her interest under the will qualifies for the marital deduction under section 2056.
All of the facts have been stipulated. The stipulation of facts and the attached exhibits are incorporated herein by this reference. At the time of the…
2Cases cited22 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Jackson v. United StatesSupreme Court of the United States · 1964
- DelVecchio v. DelVecchioSupreme Court of Connecticut · 1959
- Elizabeth Joan Allen and Alice Edna Stuhmer, Individually and as Executrices of the Estate of Chester A. Allen, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1966
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3Cited by5 opinions
- Estate of Harmon v. CommissionerUnited States Tax Court · 1985
- Estate of Radel v. CommissionerUnited States Tax Court · 1987
- Estate of Harmon v. CommissionerUnited States Tax Court · 1985
- Estate of Radel v. CommissionerUnited States Tax Court · 1987
- Estate of Rubinow v. CommissionerUnited States Tax Court · 1980