Evilsizor v. Commissioner
United States Tax Court
Decedent devised her real property to her husband for life, upon his death to her children "absolutely and in fee simple." The husband was authorized, in case he deemed it to his best interest, to sell, deed, and transfer any or all of the property. Held, the interest of the surviving spouse did not qualify for the marital deduction as it was a life estate or other terminable interest within the purview of section 812 (e) (1) (B), I. R. C. 1939.
1Opinion of the Court
OPINION.
Tietjens, Judge:
The Commissioner determined a deficiency in estate tax in the amount of $4,366.34. The only question for decision is whether decedent’s disposition of certain real estate by will qualifies for the marital deduction provided by section 812 (e), Internal Revenue Code of 1939.
All of the facts have been stipulated and are found accordingly. In pertinent part they are as follows:
Harriet C. Evilsizor (sometimes hereinafter referred to as the decedent) died a resident of Springfield, Clark County, Ohio, on September 9, 1951, leaving a last will and testament which was…
2Cases cited6 opinions
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Pipe v. CommissionerUnited States Tax Court · 1954
- Tax Commission v. OswaldOhio Supreme Court · 1923
- Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
- Shedd v. CommissionerUnited States Tax Court · 1954
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Estate of Cunha v. CommissionerUnited States Tax Court · 1958
- Comer v. CommissionerUnited States Tax Court · 1959
- Estate of Landers v. CommissionerUnited States Tax Court · 1962
- Howell v. CommissionerUnited States Tax Court · 1957
- McGehee v. CommissionerUnited States Tax Court · 1957
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