Ickelheimer v. Comm'r
United States Board of Tax Appeals
The will of the decedent provided that the income from certain property and specific amounts of money should be paid to the widow of the decedent during her lifetime and that at her death such property and specific amounts of money should be paid over to designated corporations, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes.
Read the full summary
The will of the decedent provided that the income from certain property and specific amounts of money should be paid to the widow of the decedent during her lifetime and that at her death such property and specific amounts of money should be paid over to designated corporations, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes. In determining the amount of the deduction for such bequests the respondent reduced the value claimed by the petitioners by the value of the life estate as computed from mortality tables. Held that the…
1Opinion of the Court
HENRY R. ICKELHEIMER, CHARLES EINSIEDLER, AND JULIE HEIDELBACH, EXECUTORS, ESTATE OF ALFRED S. HEIDELBACH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Ickelheimer v. Comm'r
Docket No. 15211.
United States Board of Tax Appeals
14 B.T.A. 1317; 1929 BTA LEXIS 2952;
January 16, 1929, Promulgated
The will of the decedent provided that the income from certain property and specific amounts of money should be paid to the widow of the decedent during her lifetime and that at her death such property and specific amounts of money should be paid over to designated corporations, organized and…
2Cases cited4 opinions
- Simpson v. United StatesSupreme Court of the United States · 1920
- Mercantile Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Dugan v. MilesCourt of Appeals for the Fourth Circuit · 1923
- Ickelheimer v. Comm'rUnited States Board of Tax Appeals · 1929