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
Tietjens, Judge:
The Commissioner determined a deficiency in estate tax of $2,335.02.
The only question for decision is whether the Commissioner properly determined the marital deduction by eliminating from his computation thereof the $3,000 year’s allowance for the widow and $2,500 for the allowance of “property exempt from administration” as provided under the laws of Ohio.
FINDINGS OF FACT.
Some of the facts have been stipulated, are so found, and the stipulation of facts together with the attached exhibits are included herein by reference.
John H. Denman died testate on July 3, 1955, leaving…
2Cases cited4 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
3Cited by4 opinions
- Roney v. CommissionerUnited States Tax Court · 1960
- Denman v. CommissionerUnited States Tax Court · 1959
- Estate of John H. Denman, Richard A. Denman, and Ada D. Denman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1961
- Roney v. CommissionerUnited States Tax Court · 1960