Legal Opinion
Commissioner of Internal Revenue v. Estate of Myles C. Watson, Garden City Bank & Trust Company
Court of Appeals for the Second Circuit
Decided November 8, 1954No. 56, Docket 23094PublishedCited by 30 opinions
1Opinion of the Court
HARLAN, Circuit Judge.
The Commissioner asks us to review a decision of the Tax Court, 20 T.C. 386, holding deductible from the decedent’s gross estate the amount of $76,315.99 paid in satisfaction of a claim of the decedent’s divorced wife, and setting aside an estate tax deficiency of $8,736.-88 resulting from the Commissioner’s disallowance of the deduction.
The question arises under § 812(b) (3) of the Internal Revenue Code of 1939, 26 U.S.C.A., which permits the deduction of “claims against the estate” which are allowable by the laws of the jurisdiction in which the estate is being…
2Cases cited10 opinions
- Goldman v. GoldmanNew York Court of Appeals · 1940
- Merrill v. FahsSupreme Court of the United States · 1945
- Harris v. CommissionerSupreme Court of the United States · 1950
- Commissioner of Internal Revenue v. MaresiCourt of Appeals for the Second Circuit · 1946
- McMurtry v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1953
5 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Glen v. CommissionerUnited States Tax Court · 1966
- In Re Estate of Harold Hartshorne, Deceased. Harold Hartshorne, Jr., and James M. Hartshorne, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1968
- Keller v. CommissionerUnited States Tax Court · 1965
- Bowers v. CommissionerUnited States Tax Court · 1955
- Estate of Rubin v. CommissionerUnited States Tax Court · 1972
25 more not listed; retrieve them via the Exa API.