Estate of Swenson v. Commissioner
United States Tax Court
Under decedent's will her residuary estate was left to her husband, if he survived her. In the event he did not survive her by 30 days, the residuary estate was bequeathed to her two daughters and the children of either daughter who predeceased her. Decedent's husband survived her but filed a disclaimer refusing to accept ownership of any property transferred to him under the will. Final disposition of the estate has not been made.
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Under decedent's will her residuary estate was left to her husband, if he survived her. In the event he did not survive her by 30 days, the residuary estate was bequeathed to her two daughters and the children of either daughter who predeceased her. Decedent's husband survived her but filed a disclaimer refusing to accept ownership of any property transferred to him under the will. Final disposition of the estate has not been made. Held, the estate is not entitled to the marital deduction with respect to any part of the residuary estate.
1Opinion of the Court
OPINION
Drennen, Judge:
Respondent determined a deficiency in Federal estate tax for the Estate of Olive Ruth Swenson in the amount of $20,678.13. The only issue for decision is whether the estate is entitled to a marital deduction under section 2056, I.R.C. 1954, which is a question of Federal law, but which in turn depends to a large extent on the effect of a disclaimer filed by decedent’s husband, which is a question of State law.1
This case was submitted fully stipulated under Rule 122, Tax Court Rules of Practice and Procedure. The stipulation of facts with the exhibits attached are…
2Cases cited14 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Ferguson v. FergusonTexas Supreme Court · 1931
- In Re Estate of RiemckeWashington Supreme Court · 1972
- Carr v. RogersTexas Supreme Court · 1964
- White v. TaylorTexas Supreme Court · 1956
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3Cited by3 opinions
- Estate of Nix v. CommissionerUnited States Tax Court · 1996
- Estate of Swenson v. CommissionerUnited States Tax Court · 1975
- Thompson v. Comm'rUnited States Tax Court · 2011