Estate of Belcher v. Commissioner
United States Tax Court
Decedent mailed checks to a number of charitable donees. The checks did not clear the drawee bank until after the date of decedent's death. Decedent's estate did not try to recover the proceeds of the checks from the donees. The aggregate amount of the checks is deductible as a charitable contribution for purposes of computing decedent's final income tax liability. Held, decedent's gross estate does not include the aggregate amount of the checks.
Read the full summary
Decedent mailed checks to a number of charitable donees. The checks did not clear the drawee bank until after the date of decedent's death. Decedent's estate did not try to recover the proceeds of the checks from the donees. The aggregate amount of the checks is deductible as a charitable contribution for purposes of computing decedent's final income tax liability. Held, decedent's gross estate does not include the aggregate amount of the checks. Secs. 2031, 2033, I.R.C. 1954; Estate of Spiegel v. Commissioner, 12 T.C. 524 (1949), applied.
1Opinion of the Court
Estate of Ella M. Belcher, Benjamin M. Belcher, Virginia B. Toulmin, and Martin Roob, Executors, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Belcher v. Commissioner
Docket No. 12184-77
United States Tax Court
83 T.C. 227; 1984 U.S. Tax Ct. LEXIS 39; 83 T.C. No. 15;
August 16, 1984. August 16, 1984, Filed
Decision will be entered under Rule 155.
Decedent mailed checks to a number of charitable donees. The checks did not clear the drawee bank until after the date of decedent's death. Decedent's estate did not try to recover the proceeds of the checks from the donees. The…
Also in this document: Concurrence; Dissent · Chabot; Dissent · Whitaker.
2Cases cited32 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. DavisSupreme Court of the United States · 1962
27 more not listed; retrieve them via the Exa API.