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
Estate of Joseph F. Abely, Deceased, William F. Abely, Coexecutor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Abely v. Commissioner
Docket No. 7765-71
United States Tax Court
60 T.C. 120; 1973 U.S. Tax Ct. LEXIS 137; 60 T.C. No. 15;
April 25, 1973, Filed
Decision will be entered under Rules 50 and 51.
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…
2Cases cited13 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
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