Estate of Lazar v. Commissioner
United States Tax Court
Decedent, shortly prior to her husband's death, entered an agreement with him at his insistence, promising, in return for his maintaining her as the sole heir in his will, to leave three-fourths of her estate to certain of his nieces and nephews. Most of the property held by decedent and her husband at the time of his death was held as joint tenants by the entirety.
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Decedent, shortly prior to her husband's death, entered an agreement with him at his insistence, promising, in return for his maintaining her as the sole heir in his will, to leave three-fourths of her estate to certain of his nieces and nephews. Most of the property held by decedent and her husband at the time of his death was held as joint tenants by the entirety. After making several wills complying with the agreement, decedent, about 15 years after her husband's death, made a will leaving most of her estate to her nephew. Some of her husband's nieces brought suit to set aside decedent's…
1Opinion of the Court
Scott, Judge:
^Respondent determined a deficiency in the Federal estate tax of the Estate of Lena G. Lazar in the amount of $46,298.19.
The issue for decision is whether the amount of $150,000 distributed to nieces and nephews of decedent’s deceased husband in accordance with a settlement of disputes between the executor and residuary legatee of decedent’s estate and her deceased husband's nieces and nephews was deductible as a claim against the estate under section 2058,1.R.C. 1954.1
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly.
Lena G. Lazar died testate on…
2Cases cited23 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
- United States v. StapfSupreme Court of the United States · 1964
- Taft v. CommissionerSupreme Court of the United States · 1938
- Brenner v. SukenikSupreme Court of Pennsylvania · 1963
18 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Estate of Reilly v. CommissionerUnited States Tax Court · 1981
- Estate of Elizabeth G. Huntington, Deceased, Nancy H. Brunson, Administratrix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1994
- Lindberg v. United StatesDistrict Court, D. Colorado · 1996
- ESTATE OF HUNTINGTON v. COMMISSIONERUnited States Tax Court · 1993
- Estate of Huntington v. CommissionerUnited States Tax Court · 1993
10 more not listed; retrieve them via the Exa API.