Feder v. Commissioner
United States Tax Court
Decedent, at the time of her death, was trustee of $ 15,000 for her son and $ 15,000 for her daughter. She acknowledged the trusts in her will, and after making specific bequests to the son and daughter, provided that the residue of her estate should go to them. If either beneficiary, however, filed a claim against the estate, all bequests to such beneficiary were thereby voided. Decedent's heirs took as residuary legatees of her estate, and filed no claims against it.
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Decedent, at the time of her death, was trustee of $ 15,000 for her son and $ 15,000 for her daughter. She acknowledged the trusts in her will, and after making specific bequests to the son and daughter, provided that the residue of her estate should go to them. If either beneficiary, however, filed a claim against the estate, all bequests to such beneficiary were thereby voided. Decedent's heirs took as residuary legatees of her estate, and filed no claims against it. Held, the claims of the son and daughter were valid and enforceable ones which were paid by their taking as residuary…
1Opinion of the Court
Estate of Annie Feder, Jack M. Feder, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Feder v. Commissioner
Docket No. 42216
United States Tax Court
22 T.C. 30; 1954 U.S. Tax Ct. LEXIS 243;
April 12, 1954, Filed April 12, 1954, Filed
Decision will be entered under Rule 50.
Decedent, at the time of her death, was trustee of $ 15,000 for her son and $ 15,000 for her daughter. She acknowledged the trusts in her will, and after making specific bequests to the son and daughter, provided that the residue of her estate should go to them. If either beneficiary, however, filed a claim…
2Cases cited5 opinions
- Jacobs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
- Buck v. HelveringCourt of Appeals for the Ninth Circuit · 1934
- Empire Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1938
- Thiele v. CommissionerUnited States Tax Court · 1947
- Feder v. CommissionerUnited States Tax Court · 1954