Estate of Brandon v. Commissioner
United States Tax Court
This case is before us on remand from the U.S. Court of Appeals for the Eighth Circuit. We originally held that petitioner's estate tax marital deduction for amounts it paid to decedent's surviving spouse pursuant to a settlement agreement was, as a good-faith arm's-length agreement, an enforceable right and thus valid.
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This case is before us on remand from the U.S. Court of Appeals for the Eighth Circuit. We originally held that petitioner's estate tax marital deduction for amounts it paid to decedent's surviving spouse pursuant to a settlement agreement was, as a good-faith arm's-length agreement, an enforceable right and thus valid. On remand, we are asked to make an independent determination as to whether decedent's surviving spouse had an enforceable right against petitioner under the State dower election statute. In that regard we are specifically asked to determine the constitutionality of the…
1Opinion of the Court
SUPPLEMENTAL OPINION
DRENNEN, Judge:
This case is before us on remand from the U.S. Court of Appeals for the Eighth Circuit. For purposes of this opinion we will recite only those facts necessary to address the issues presented to us for consideration by the Court of Appeals.
Decedent’s will, by codicil, provided a $25,000 cash bequest to his surviving spouse, Chanoy Brandon. Chanoy filed an election to take against decedent’s will, pursuant to Arkansas Statutes Annotated section 60-501 (1981),1 thereby renouncing all benefits under decedent’s will. Under the Arkansas statute in effect at the…
2Cases cited17 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Reed v. ReedSupreme Court of the United States · 1971
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Frontiero v. RichardsonSupreme Court of the United States · 1973
- Orr v. OrrSupreme Court of the United States · 1979
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3Cited by2 opinions
- Battat v. Comm'rUnited States Tax Court · 2017
- Estate of Brandon v. CommissionerUnited States Tax Court · 1988