Huntington Nat'l Bank v. Commissioner
United States Tax Court
1. An amount of $ 25,000, allowed for one year's support for decedent's widow, paid by the executor of decedent's estate after the death of the widow to the executrix of her estate, without a showing that the amount was "reasonably required and actually expended for the support" of the widow, held, not allowable as a deduction under section 812 (b), I. R. C. 2. Marion County Federation of Women's Clubs, of Marion, Ohio, held organized and exclusively operated for charitable…
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1. An amount of $ 25,000, allowed for one year's support for decedent's widow, paid by the executor of decedent's estate after the death of the widow to the executrix of her estate, without a showing that the amount was "reasonably required and actually expended for the support" of the widow, held, not allowable as a deduction under section 812 (b), I. R. C. 2. Marion County Federation of Women's Clubs, of Marion, Ohio, held organized and exclusively operated for charitable or educational purposes within the purview of section 812 (d), I. R. C., and hence the value of the devise to it of…
1Opinion of the Court
The Huntington National Bank, of Columbus, Ohio, Petitioner, v. Commissioner of Internal Revenue, Respondent. Otterbein College, Transferee of the Estate of Shauck E. Barlow, Deceased, Petitioner, v. Commissioner of Internal Revenue, Respondent
Huntington Nat'l Bank v. Commissioner
Docket Nos. 17736, 17737
United States Tax Court
13 T.C. 760; 1949 U.S. Tax Ct. LEXIS 35;
November 21, 1949, Promulgated
Decisions will be entered under Rule 50.
1. An amount of $ 25,000, allowed for one year's support for decedent's widow, paid by the executor of decedent's estate after the death of the widow to the…
Also in this document: Dissent.
2Cases cited15 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Brown v. HelveringSupreme Court of the United States · 1934
- Burnet v. HoustonSupreme Court of the United States · 1931
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
- Simpson v. United StatesSupreme Court of the United States · 1920
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