Estate of Mackie v. Commissioner
United States Tax Court
Decedent bequeathed to his surviving spouse properties to be selected by her from the residue of his estate, sufficient to obtain the maximum allowable marital deduction. The will provided that she could accept or reject the bequest, in whole or in part, by delivering a written election to decedent's executrix within 4 months of his death. Failure to make an election was to be deemed a rejection of the bequest.
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Decedent bequeathed to his surviving spouse properties to be selected by her from the residue of his estate, sufficient to obtain the maximum allowable marital deduction. The will provided that she could accept or reject the bequest, in whole or in part, by delivering a written election to decedent's executrix within 4 months of his death. Failure to make an election was to be deemed a rejection of the bequest. Within 4 months of decedent's death, a written election of full acceptance was made. Held, that the interest bequeathed to decedent's surviving spouse is not a terminable interest and…
1Opinion of the Court
Estate of George C. Mackie, Deceased, Kathleen G. Robinson Mackie, Executrix, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Mackie v. Commissioner
Docket No. 2255-73
United States Tax Court
64 T.C. 308; 1975 U.S. Tax Ct. LEXIS 139;
May 28, 1975, Filed
Decision will be entered under Rule 155.
Decedent bequeathed to his surviving spouse properties to be selected by her from the residue of his estate, sufficient to obtain the maximum allowable marital deduction. The will provided that she could accept or reject the bequest, in whole or in part, by delivering a written election to…
2Cases cited26 opinions
- T. Everett Starrett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1955
- Commissioner of Internal Revenue v. Estate of Harry A. Ellis, Deceased, Helen R. Ellis, Bernard B. Largman and Dan Denenberg, ExecutorsCourt of Appeals for the Third Circuit · 1958
- Dorothy Jane Dougherty and Louis F. Baldwin, Executors of the Estate of Allen P. Jackson v. United StatesCourt of Appeals for the Sixth Circuit · 1961
- Elizabeth Joan Allen and Alice Edna Stuhmer, Individually and as Executrices of the Estate of Chester A. Allen, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1966
- Rose Gelb, Victor Edwin Gelb, Manufacturers Trust Company, Executors, of the Estate of Harry Gelb v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
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