Sbicca v. Commissioner
United States Tax Court
1. The decedent and his wife were residents of the State of California. In his will he gave, devised, and bequeathed the residue of his estate to his wife "if she is living at the time of the entry of the Order of Final Distribution of my estate," and further provided that if she should not be living at such time, the residue of the estate should vest in his five children.
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1. The decedent and his wife were residents of the State of California. In his will he gave, devised, and bequeathed the residue of his estate to his wife "if she is living at the time of the entry of the Order of Final Distribution of my estate," and further provided that if she should not be living at such time, the residue of the estate should vest in his five children. Held, that the interest so given to the surviving wife was a terminable interest and that the estate is not entitled to a marital deduction with respect to the property in question under section 812(e) of the Internal…
1Opinion of the Court
Atkins, Judge:
The respondent determined a deficiency of $13,-371.60 in estate tax against the petitioner, the estate of Frank Sbicca. The principal issue relates to the amount of the marital deduction to which the estate is entitled under section 812(e) of the Internal Revenue Code of 1939. By amendment to the petition, the petitioner raises the issue whether certain property should be excluded from the gross estate.
FINDINGS OF PACT.
Some of the facts were stipulated-and the stipulations are incorporated herein by this reference.
The decedent, Frank Sbicca, was born in Italy and immigrated to…
2Cases cited27 opinions
- United States v. RobbinsSupreme Court of the United States · 1926
- Middlebrook v. PerkinsCalifornia Supreme Court · 1943
- Spreckels v. SpreckelsCalifornia Supreme Court · 1916
- Blethen v. Pacific Mutual Life InsuranceCalifornia Supreme Court · 1926
- Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
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3Cited by17 opinions
- Jackson v. United StatesSupreme Court of the United States · 1964
- First National Bank of Topeka, Kan. v. United StatesDistrict Court, D. Kansas · 1964
- Estate of Harmon v. CommissionerUnited States Tax Court · 1985
- Benjamin v. CommissionerUnited States Tax Court · 1965
- United States v. Herbert R. Edmondson, as of H. L. Edmondson EstateCourt of Appeals for the Fifth Circuit · 1964
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