Estate of Abely v. Commissioner
United States Tax Court
Held, since the right to a widow's allowance under Massachusetts law is contingent as of the date of the decedent's death, a lump-sum allowance awarded to a widow some 18 months after the decedent's death is a terminable interest and cannot qualify for marital deduction under sec. 2056, I.R.C. 1954. Estate of Michael G. Rudnick, 36 T.C. 1021, not followed, in the light of the subsequent decision of the Supreme Court in Jackson v. United States, 376 U.S. 503, 508, which fixed…
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Held, since the right to a widow's allowance under Massachusetts law is contingent as of the date of the decedent's death, a lump-sum allowance awarded to a widow some 18 months after the decedent's death is a terminable interest and cannot qualify for marital deduction under sec. 2056, I.R.C. 1954. Estate of Michael G. Rudnick, 36 T.C. 1021, not followed, in the light of the subsequent decision of the Supreme Court in Jackson v. United States, 376 U.S. 503, 508, which fixed the date of decedent's death as the correct point of time from which to determine whether a widow's allowance is a…
1Opinion of the Court
OPINION
Eaum, Judge:
The Commissioner determined a deficiency of $18,-307.92 in the estate tax of the Estate of Joseph F. Abely. The only issue is whether a widow’s allowance of $50,000 under Massachusetts law is a “terminable interest” within the meaning of section 2056(b), I.E.C. 1954, and therefore does not qualify for the marital deduction.
Joseph F. Abely (decedent) died testate on March 29,1969, a citizen of the United States and a resident of Massachusetts. His survivors included his widow, Nora Abely, and three sons. On March 11, 1970, one of the sons, William F. Abely, as coexecutor,…
2Cases cited12 opinions
- Jackson v. United StatesSupreme Court of the United States · 1964
- Elizabeth Joan Allen and Alice Edna Stuhmer, Individually and as Executrices of the Estate of Chester A. Allen, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1966
- Estate of Cunha v. CommissionerUnited States Tax Court · 1958
- Hamilton National Bank of Knoxville, of the Estate of John Edd Bradley v. United StatesCourt of Appeals for the Sixth Circuit · 1965
- Estate of Rudnick v. CommissionerUnited States Tax Court · 1961
7 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- In Re Estate of Joseph F. Abely, Deceased. William F. Abeley, Co-Executor v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1974
- Estate of Tompkins v. CommissionerUnited States Tax Court · 1977
- Estate of Watson v. CommissionerUnited States Tax Court · 1990
- Estate of Radel v. CommissionerUnited States Tax Court · 1987
- ESTATE OF WALSH v. COMMISSIONERUnited States Tax Court · 1998
10 more not listed; retrieve them via the Exa API.