Roney v. Commissioner
United States Tax Court
Held, in computing for Federal estate tax purposes the marital deduction provided for in section 812(e), I.R.C. 1939, the value of property passing to the surviving spouse, which was a residuary legacy, is to be reduced by the amount of administrative expenses chargeable under State law to such residuum even though such expenses were properly deducted on fiduciary income tax returns filed by the executrix.
1Opinion of the Court
OPINION.
Teitjens, Judge:
The Commissioner determined a deficiency in estate tax of $47,512.53.
The only question for decision is whether in computing the marital deduction the value of the property passing to the surviving spouse from the decedent shall be reduced by the amount of administrative expenses which were deducted on the fiduciary income tax returns filed by the executrix rather than allowed as a deduction from gross estate.
All of the facts are stipulated and are so found.
Newton B. T. Roney, hereinafter sometimes referred to as the decedent, died on September 8, 1952.
The decedent, at…
2Cases cited4 opinions
- Roy B. Thompson, Jr., of the Will of Roy B. Thompson, Deceased v. Earl R. Wiseman, District Director of Internal RevenueCourt of Appeals for the Tenth Circuit · 1956
- Luehrmann v. CommissionerUnited States Tax Court · 1959
- Husson v. BenselSupreme Court of Florida · 1936
- Denman v. CommissionerUnited States Tax Court · 1959
3Cited by29 opinions
- Estate of Hubert v. CommissionerUnited States Tax Court · 1993
- Estate of Richardson v. CommissionerUnited States Tax Court · 1987
- Estate of Avery v. CommissionerUnited States Tax Court · 1963
- Estate of Wycoff v. CommissionerUnited States Tax Court · 1973
- Estate of Street v. CommissionerCourt of Appeals for the Sixth Circuit · 1992
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