Estate of Pangas v. Commissioner
United States Tax Court
Decedent left a will providing for a residual trust to his wife and payment of Federal and State death taxes from the residue of of the estate. His spouse elected to take against the will, and her intestate share passed to her free from the burden of any State or Federal death taxes, pursuant to an order of the State Probate Court.
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Decedent left a will providing for a residual trust to his wife and payment of Federal and State death taxes from the residue of of the estate. His spouse elected to take against the will, and her intestate share passed to her free from the burden of any State or Federal death taxes, pursuant to an order of the State Probate Court. Held: In determining the effect of Federal estate and State inheritance taxes on the surviving spouse's intestate share of the estate for purposes of computing the marital deduction the decision of the State Probate Court is not binding on this Court. Under Ohio…
1Opinion of the Court
Estate of Frank Pangas, Deceased, First National Bank of Akron, Executor (and) Andrew J. Michaels, Administrator w.w.a., Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Pangas v. Commissioner
Docket No. 5782-66
United States Tax Court
52 T.C. 99; 1969 U.S. Tax Ct. LEXIS 148;
April 21, 1969, Filed
Decision will be entered under Rule 50.
Decedent left a will providing for a residual trust to his wife and payment of Federal and State death taxes from the residue of of the estate. His spouse elected to take against the will, and her intestate share passed to her free from the burden…
2Cases cited6 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Jaeger v. CommissionerUnited States Tax Court · 1957
- Estate of Pangas v. CommissionerUnited States Tax Court · 1969
- Estate of Rose Gerber Jaeger, Carl F. Graf, Admr. W.W.A. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
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