Swayne v. Commissioner
United States Tax Court
Petitioner's decedent executed two wills, one dated December 12, 1956, and another dated May 8, 1957. The principal beneficiaries under both wills were the decedent's son and certain distant cousins of decedent's husband. Decedent's son had a greater interest under the will dated May 8, 1957, than under the earlier will and the cousins of decedent's husband had a greater interest under the will dated December 12, 1956, than under the later will.
Read the full summary
Petitioner's decedent executed two wills, one dated December 12, 1956, and another dated May 8, 1957. The principal beneficiaries under both wills were the decedent's son and certain distant cousins of decedent's husband. Decedent's son had a greater interest under the will dated May 8, 1957, than under the earlier will and the cousins of decedent's husband had a greater interest under the will dated December 12, 1956, than under the later will. Decedent's son was named executor under the will dated May 8, 1957. Both wills were presented for probate by the executor named therein and the will…
1Opinion of the Court
Estate of Christine Swayne, Deceased, Noah H. Swayne, Administrator, c.t.a., d.b.n., Petitioner, v. Commissioner of Internal Revenue, Respondent
Swayne v. Commissioner
Docket No. 2210-63
United States Tax Court
43 T.C. 190; 1964 U.S. Tax Ct. LEXIS 16;
November 20, 1964, Filed November 20, 1964, Filed
Decision will be entered under Rule 50.
Petitioner's decedent executed two wills, one dated December 12, 1956, and another dated May 8, 1957. The principal beneficiaries under both wills were the decedent's son and certain distant cousins of decedent's husband. Decedent's son had a greater interest…
2Cases cited6 opinions
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- Corbin v. TownshendSupreme Court of Connecticut · 1918
- Swayne v. CommissionerUnited States Tax Court · 1964
- Schmalstig v. ConnerDistrict Court, S.D. Ohio · 1942
- State ex rel. Hartford-Connecticut Trust Co. v. United States Fidelity & Guaranty Co.Supreme Court of Connecticut · 1926
1 more not listed; retrieve them via the Exa API.