Street v. Commissioner
United States Tax Court
Held, no marital deduction under section 812 (e) (1) (A) (1939 Code) when will gave property to widow and in next paragraph provided the property was to go to others if widow "predecease distribution to her."
1Opinion of the Court
OPINION.
Mulroney, Judge:
The Commissioner refused to allow the marital deduction in petitioner estate and determined a deficiency in estate tax in the sum of $25,275.34.
Lottie Jane Street, executrix of the Estate of Allen Clyde Street, and deceased’s widow, filed an estate tax return with the collector of internal revenue for the sixth collection district of California. In this return the executrix took a marital deduction, stating therein “Decedent by his Last Will devised all of his estate to his wife, Lottie Jane Street.” The facts are all stipulated and are found accordingly. The parties…
2Cases cited4 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Gilchrist v. Interborough Rapid Transit Co.Supreme Court of the United States · 1929
- Partridge v. Von AhndenCalifornia Court of Appeal · 1948
- Kasper v. KellarCourt of Appeals for the Eighth Circuit · 1955
3Cited by15 opinions
- Sbicca v. CommissionerUnited States Tax Court · 1960
- Estate of Harmon v. CommissionerUnited States Tax Court · 1985
- Steele v. United StatesDistrict Court, D. Montana · 1956
- Estate of Carl I. Heim, Deceased, Isabelle J. Heim v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
- Horton v. CommissionerUnited States Tax Court · 1967
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