Jacobs v. Commissioner
United States Tax Court
Held, that $ 5,000 allowed by the Missouri probate court pursuant to section 106, Revised Statutes of Missouri, 1939, for a year's support of the widower of the decedent is properly includible in the gross estate for Federal estate tax purposes and, in the absence of a showing that the widower was "dependent upon the decedent," is not an allowable deduction from the gross estate under section 812 (b) (5) of the Internal Revenue Code.
1Opinion of the Court
OPINION.
Abundell, Judge:
Petitioner contends, first, that the $5,000 year’s support is not includible in the gross estate. The allowance was made under section 106, Revised Statutes of Missouri, 1939, the material portion of which is set out in the margin.1
Petitioner argues that the Missouri courts have held that the year’s support provided for in that section of the Missouri statutes forms no part of the estate and is not subject to administration, citing Martin v. Jones, 155 Mo. App. 490; 134 S. W. 1097; In re Bernays’ Estate, 344 Mo. 135; 126 S. W. (2d) 209; Monahan v. Monahan’s Estate, 232…
2Cases cited8 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. PelzerSupreme Court of the United States · 1941
- Estate of Bernays v. MajorSupreme Court of Missouri · 1939
- Randolph v. CraigDistrict Court, M.D. Tennessee · 1920
- Monahan v. Estate of MonahanMissouri Court of Appeals · 1936
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Huntington Nat'l Bank v. CommissionerUnited States Tax Court · 1949
- Estate of Rainger v. CommissionerUnited States Tax Court · 1949
- Hanch v. CommissionerUnited States Tax Court · 1952
- Rainger v. CommissionerUnited States Tax Court · 1949
- Hanch v. CommissionerUnited States Tax Court · 1952
4 more not listed; retrieve them via the Exa API.