Estate of Gordon v. Commissioner
United States Tax Court
Decedents, husband and wife, died following a murder-suicide pact. Decedent-husband's will provided that in the event that he and his wife died "under such circumstances that it is doubtful which of * * * [them] died first, it shall be presumed that she survived me." His will further provided that if his wife survived him a certain portion of his property, equal to the maximum amount qualifying for the marital deduction, should pass to a trust for her benefit.
Read the full summary
Decedents, husband and wife, died following a murder-suicide pact. Decedent-husband's will provided that in the event that he and his wife died "under such circumstances that it is doubtful which of * * * [them] died first, it shall be presumed that she survived me." His will further provided that if his wife survived him a certain portion of his property, equal to the maximum amount qualifying for the marital deduction, should pass to a trust for her benefit. Held: The estate of decedent-husband has shown, according to the language of sec. 20.2056(e)-2, Estate Tax Regs., that the order of…
1Opinion of the Court
Featherston, Judge:
Respondent determined deficiencies in petitioners’ estate taxes in the following amounts:
Estate of Dave Gordon .$328,795.43
Estate of Clara W. Gordon . 179,789.28
Some of the issues have been settled, and the issues remaining for decision are as follows:(1) Whether the Estate of Dave Gordon is entitled to a marital deduction under section 20561 for property passing to his surviving spouse.(2) Whether petitioners are entitled to recover the attorneys’ fees and court costs incurred in this litigation.
FINDINGS OF FACT
Petitioners are the Estate of Dave Gordon, deceased, the…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Key Buick Co. v. CommissionerUnited States Tax Court · 1977
- In Re the Will of FowlesNew York Court of Appeals · 1918
- State v. HansenSupreme Court of Iowa · 1972
- Kentucky Trust Company, of the Estate of Martin L. Schmidt, Deceased v. Seldon R. Glenn, Collector of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
9 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Waldman v. MainiNevada Supreme Court · 2008
- Estate of Ford v. CommissionerUnited States Tax Court · 1993
- Estate of Racca v. CommissionerUnited States Tax Court · 1981
- Estate of Gordon v. CommissionerUnited States Tax Court · 1978
- Estate of Racca v. CommissionerUnited States Tax Court · 1981