Estate of Kleemeier v. Commissioner
United States Tax Court
Held: 1. The Court will not consider an issue which was raised by petitioner for the first time on brief. 2. The exclusion provided for by sec. 2039(c)(3), I.R.C. 1954, from the gross estate of the value of an annuity or other payment receivable by a beneficiary under a retirement annuity contract purchased for an employee by an employer which is an organization referred to in sec. 503(b) and is tax exempt under sec. 501(a) is applicable only to the estate of the decedent…
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Held: 1. The Court will not consider an issue which was raised by petitioner for the first time on brief. 2. The exclusion provided for by sec. 2039(c)(3), I.R.C. 1954, from the gross estate of the value of an annuity or other payment receivable by a beneficiary under a retirement annuity contract purchased for an employee by an employer which is an organization referred to in sec. 503(b) and is tax exempt under sec. 501(a) is applicable only to the estate of the decedent who was the employee for whom the contract was purchased.
1Opinion of the Court
OPINION
Scott, Judge:
Respondent determined a deficiency in petitioner’s Federal estate tax in the amount of $3,058.67. The issue for decision is whether a portion of two “supplementary” annuities acquired by decedent as beneficiary upon the death of her husband may be excluded from decedent’s gross estate under section 2039(c), I.R.C. 1954.1
All of the facts have been stipulated and are found accordingly.
Lyla B. Kleemeier (hereinafter referred to as the decedent), died on July 4, 1966, a resident of the City of Kirkwood, County of St. Louis, State of Missouri.
On July 7,1966, Robert B. Kleemeier…
Also in this document: Concurrence.
2Cases cited13 opinions
- Shomaker v. CommissionerUnited States Tax Court · 1962
- Fusz v. CommissionerUnited States Tax Court · 1966
- Estate of Barr v. CommissionerUnited States Tax Court · 1963
- Edelman v. CommissionerUnited States Tax Court · 1962
- Estate of Charles B. Wolf, Charles S. Wold, Frances G. Wolf, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Estate of Sparling v. CommissionerUnited States Tax Court · 1973
- Froman Trust v. CommissionerUnited States Tax Court · 1972
- Wentz v. CommissionerUnited States Tax Court · 1995
- Dempsey v. CommissionerUnited States Tax Court · 1982
- Estate of Kleemeier v. CommissionerUnited States Tax Court · 1972
4 more not listed; retrieve them via the Exa API.