Barrett v. Commissioner
United States Tax Court
A settlement payment made by the executor of decedent's estate to the surviving husband to compromise his claim to a share in the estate and permit the decedent's will to be probated without contest is allowable as a marital deduction.
1Opinion of the Court
OPINION.
ÁRtjndell, Judge:
The question here is whether an amount paid to decedent’s surviving husband pursuant to a settlement of his claims to a share of his wife’s estate is deductible from her gross estate under the provisions of section 812 (e) 1 of the Internal Revenue Code — the so-called “marital deduction” provision.
Our findings show the background of the situation in which the executor of the estate made the disputed settlement and little further elaboration is necessary except perhaps to state the respective contentions of the parties.
The petitioner takes the position that the…
2Cases cited2 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Milner v. CommissionerUnited States Tax Court · 1946
3Cited by36 opinions
- Bel v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Estate of Rensenhouse v. CommissionerUnited States Tax Court · 1959
- Estate of Hubert v. CommissionerUnited States Tax Court · 1993
- Dutcher v. CommissionerUnited States Tax Court · 1960
- Bel v. United StatesCourt of Appeals for the Fifth Circuit · 1971
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