Dumont v. Commissioner
United States Tax Court
Under an earlier will by decedent, a resident of Pennsylvania, executed more than 30 days before his death, Lafayette College was named as a beneficiary of the residue of the estate, subject to certain life estates. A later will, admitted to probate in Pennsylvania as his last will, contained a similar provision, except that there was a survivorship annuity.
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Under an earlier will by decedent, a resident of Pennsylvania, executed more than 30 days before his death, Lafayette College was named as a beneficiary of the residue of the estate, subject to certain life estates. A later will, admitted to probate in Pennsylvania as his last will, contained a similar provision, except that there was a survivorship annuity. The bequest to Lafayette College was concededly void under the Pennsylvania Wills Act, since this will was executed within less than 30 days of decedent's death. The trustees of Lafayette College challenged the probate of this will on the…
1Opinion of the Court
OPINION.
Leech, Judge:
The petitioner seeks a redetermination of an estate tax deficiency in the amount of $2,338.16.
In computing the net value of decedent’s estate for estate tax purposes, petitioner deducted a certain amount from the gross estate as a bequest to Lafayette College, under section 812 (d) of the Internal Revenue Code as amended. Respondent disallowed this deduction. The propriety of that action is the only issue.
The facts have all been stipulated and are so found.
The decedent died June 4, 1939, leaving a last will and testament-executed on May 19, 1939. This will was admitted to…
2Cases cited15 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- United States v. United Shoe Machinery Co. of New JerseySupreme Court of the United States · 1917
- Price v. MaxwellSupreme Court of Pennsylvania · 1857
- Gray's EstateSupreme Court of Pennsylvania · 1892
- Carson's EstateSupreme Court of Pennsylvania · 1913
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Milner v. CommissionerUnited States Tax Court · 1946
- Dumont's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1945
- Gilbert v. CommissionerUnited States Tax Court · 1945
- Varick v. CommissionerUnited States Tax Court · 1948
- Estate of Morris v. CommissionerUnited States Tax Court · 1966
4 more not listed; retrieve them via the Exa API.