Estate of Tully v. United States

ON PLAINTIFFS’ MOTION AND DEFENDANT’S CROSS MOTION FOR PARTIAL SUMMARY JUDGMENT

KUNZIG, Judge.

The single issue presented in this estate tax case is the includability in decedent Edward A. Tully, Sr.’s gross estate of death benefits paid directly to Tully’s widow by his employer. Plaintiffs (co-executors) move for partial summary judgment1 claiming that no estate tax provision compels such treatment. Defendant’s cross-motion counters that the death benefits must be added to the gross estate as required either by section 2038(a)(1) or section 2033 of the Internal Revenue Code of 1954. We agree…