Denman v. Commissioner
United States Tax Court
Marital Deduction, Sec. 2056, I.R.C. 1954. -- Decedent's surviving spouse was allowed $ 2,500 as property exempt from administration and $ 3,000 as a year's allowance under the laws of Ohio. Under decedent's will she was given all the personal property and a life estate in the real property. No personal property was distributed to her, but it was sold to help pay debts and charges.
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Marital Deduction, Sec. 2056, I.R.C. 1954. -- Decedent's surviving spouse was allowed $ 2,500 as property exempt from administration and $ 3,000 as a year's allowance under the laws of Ohio. Under decedent's will she was given all the personal property and a life estate in the real property. No personal property was distributed to her, but it was sold to help pay debts and charges. She advanced her own funds to the executors in sufficient amount to pay her the year's allowance and property exempt from administration. Held, the $ 5,500 did not pass from decedent to his spouse and does not…
1Opinion of the Court
Estate of John H. Denman, Richard A. Denman, Executor and Ada D. Denman, Executrix, Petitioners, v. Commissioner of Internal Revenue, Respondent
Denman v. Commissioner
Docket No. 76312
United States Tax Court
33 T.C. 361; 1959 U.S. Tax Ct. LEXIS 22;
November 30, 1959, Filed
Decision will be entered under Rule 50.
Marital Deduction, Sec. 2056, I.R.C. 1954. -- Decedent's surviving spouse was allowed $ 2,500 as property exempt from administration and $ 3,000 as a year's allowance under the laws of Ohio. Under decedent's will she was given all the personal property and a life estate in the real…
2Cases cited5 opinions
- Davidson v. Miners & Mechanics Savings & Trust Co.Ohio Supreme Court · 1935
- Hohensee v. CommissionerUnited States Tax Court · 1956
- Kleinman v. CommissionerUnited States Tax Court · 1956
- Riley, Admr. v. KeelOhio Court of Appeals · 1946
- Denman v. CommissionerUnited States Tax Court · 1959