Dodge v. Commissioner
United States Board of Tax Appeals
The value of the right which a surviving husband has under section 2382 of the Louisiana Civil Code of 1870 to demand a "marital portion" of the estate of his deceased wife is not a "claim against the estate" which is deductible from the gross estate under section 303(a) of the Revenue Act of 1926, as amended.
1Opinion of the Court
*210OPINION.
Smith :
This proceeding is for the redetermination of a deficiency of $1,406.92 in the estate tax of the estate of Nellie Grant Burbank Dodge, who died domiciled in the State of Louisiana on June 15, 1986. The only question in issue is whether an amount paid out of the estate to the decedent’s surviving husband in satisfaction of his statutory right to a “marital portion” of the estate under the laws of the State of Louisiana is deductible as a claim against the estate.
The facts have been stipulated substantially as follows:
The decedent, Nellie Grant Burbank Dodge, died testate in New…
2Cases cited7 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Tyler v. United StatesSupreme Court of the United States · 1930
- Edwards v. SlocumSupreme Court of the United States · 1924
- Succession of MarsalSupreme Court of Louisiana · 1907
- Succession of JustusSupreme Court of Louisiana · 1892
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Dodge v. CommissionerUnited States Board of Tax Appeals · 1939