Dodge v. Commissioner
United States Board of Tax Appeals
The value of the right which a surviving husband has under section 2382 of the Louisiana Civil Code of 1870 to demand a "marital portion" of the estate of his deceased wife is not a "claim against the estate" which is deductible from the gross estate under section 303(a) of the Revenue Act of 1926, as amended.
1Opinion of the Court
ESTATE OF NELLIE GRANT BURBANK DODGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Dodge v. Commissioner
Docket No. 94479.
United States Board of Tax Appeals
40 B.T.A. 209; 1939 BTA LEXIS 885;
June 30, 1939, Promulgated
The value of the right which a surviving husband has under section 2382 of the Louisiana Civil Code of 1870 to demand a "marital portion" of the estate of his deceased wife is not a "claim against the estate" which is deductible from the gross estate under section 303(a) of the Revenue Act of 1926, as amended.
Percy S. Benedict, Esq., for the petitioner.
Wilford H.…
2Cases cited1 opinion
- Dodge v. CommissionerUnited States Board of Tax Appeals · 1939