Estate of La Sala v. Commissioner
United States Tax Court
Decedent's daughter died 2 years and 2 months before decedent. Her estate was distributed, in equal shares, to decedent and his wife. Decedent's wife died 2 months and 20 days before decedent. Her entire estate was left to decedent. Held, sec. 2013(d), I.R.C. 1954, provides no basis for excluding from a decedent's gross estate the value of property received from his deceased spouse which was the subject of the marital deduction.
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Decedent's daughter died 2 years and 2 months before decedent. Her estate was distributed, in equal shares, to decedent and his wife. Decedent's wife died 2 months and 20 days before decedent. Her entire estate was left to decedent. Held, sec. 2013(d), I.R.C. 1954, provides no basis for excluding from a decedent's gross estate the value of property received from his deceased spouse which was the subject of the marital deduction. Held, further, in respect of property passing on the death of decedent's daughter to decedent's spouse and, on the death of decedent's spouse, to decedent, decedent's…
1Opinion of the Court
Tannenwald, Judge:
Respondent determined a deficiency of $38,593.79 in petitioner’s estate tax. Concessions having been made by the parties, the issues remaining for decision are:(1) The value of the distributive share of the estate of decedent’s wife to be included in decedent’s estate; and(2) The amount of credit to which petitioner is entitled for tax paid on prior transfers.
FINDINGS OF FACT
All of the facts have been stipulated. The stipulation of facts, together with the exhibits attached thereto, is incorporated herein by this reference.
Andrea La Sala (decedent) died testate on August…
2Cases cited32 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Commissioner v. BrownSupreme Court of the United States · 1965
- Malat v. RiddellSupreme Court of the United States · 1966
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- United States v. StapfSupreme Court of the United States · 1964
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3Cited by6 opinions
- Estate of La Sala v. CommissionerUnited States Tax Court · 1979
- James A. Rochelle v. CommissionerUnited States Tax Court · 2001
- James A. Rochelle v. CommissionerUnited States Tax Court · 2001
- Lassiter v. Comm'rUnited States Tax Court · 2002
- ROCHELLE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
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