Lee v. Commissioner
United States Tax Court
At the death of decedent his only property consisted of community property. Under the provisions of his will this property was bequeathed and devised to his surviving wife and their two children. The estate was administered in a probate court of Idaho. The executrix made various expenditures in the administration of the estate.
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At the death of decedent his only property consisted of community property. Under the provisions of his will this property was bequeathed and devised to his surviving wife and their two children. The estate was administered in a probate court of Idaho. The executrix made various expenditures in the administration of the estate. Held, that decedent's gross estate is entitled to a deduction of only one-half of those expenditures consisting of the executrix's commissions and the miscellaneous administration expenses, because one-half of such expenditures was made on behalf of the surviving…
1Opinion of the Court
Estate of Worth S. Lee, Deceased, Helen S. Lee, Executrix Petitioner, v. Commissioner of Internal Revenue, Respondent
Lee v. Commissioner
Docket No. 11846
United States Tax Court
11 T.C. 141; 1948 U.S. Tax Ct. LEXIS 113;
August 5, 1948, Promulgated
Decision will be entered under Rule 50.
At the death of decedent his only property consisted of community property. Under the provisions of his will this property was bequeathed and devised to his surviving wife and their two children. The estate was administered in a probate court of Idaho. The executrix made various expenditures in the administration of…
2Cases cited17 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- Kohny v. DunbarIdaho Supreme Court · 1912
- Radermacher v. RadermacherIdaho Supreme Court · 1940
- On RehearingIdaho Supreme Court · 1908
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