Estate of Richardson v. Commissioner
United States Tax Court
Estimated interest payable on Federal estate tax and State inheritance tax, and on deficiencies with regard to such taxes, is chargeable to the income of the estate and does not reduce the amount of the marital deduction.
1Opinion of the Court
Estate of Walter E. Richardson, Jr., Jean Reich Richardson Williams and Walter E. Richardson III, Coexecutors, Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Richardson v. Commissioner
Docket No. 34028-85
United States Tax Court
89 T.C. 1193; 1987 U.S. Tax Ct. LEXIS 176; 89 T.C. No. 84;
December 21, 1987; As amended December 31, 1987 December 21, 1987, Filed
Decision will be entered under Rule 155.
Estimated interest payable on Federal estate tax and State inheritance tax, and on deficiencies with regard to such taxes, is chargeable to the income of the estate and does not…
2Cases cited17 opinions
- Russell v. United StatesSupreme Court of the United States · 1929
- Estate of Bahr v. CommissionerUnited States Tax Court · 1977
- Todd v. CommissionerUnited States Tax Court · 1971
- Estate of Bailly v. CommissionerUnited States Tax Court · 1983
- T. S. Ballance, Administrator De Bonis Non With the Will Annexed of the Estate of Samuel D. Jarvis, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1965
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