Estate of Schelberg v. Commissioner
United States Tax Court
Held: A survivors income benefit, payable by decedent's employer to decedent's eligible survivors pursuant to a so-called Life Insurance Plan, was includable in his gross estate under sec. 2039, I.R.C. 1954. The decedent's rights under a Disability Plan maintained by the employer as part of the employer's overall program of benefits for its employees must, in the circumstances of this case, be considered together with the survivors income benefit in the application of sec.…
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Held: A survivors income benefit, payable by decedent's employer to decedent's eligible survivors pursuant to a so-called Life Insurance Plan, was includable in his gross estate under sec. 2039, I.R.C. 1954. The decedent's rights under a Disability Plan maintained by the employer as part of the employer's overall program of benefits for its employees must, in the circumstances of this case, be considered together with the survivors income benefit in the application of sec. 2039, and so considered require inclusion of the survivors income benefit in the gross estate. A line of decisions in…
1Opinion of the Court
Estate of William V. Schelberg, Sarah J. Schelberg, Executrix, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Schelberg v. Commissioner
Docket No. 1776-77
United States Tax Court
70 T.C. 690; 1978 U.S. Tax Ct. LEXIS 77;
August 16, 1978, Filed
Decision will be entered for the respondent.
Held: A survivors income benefit, payable by decedent's employer to decedent's eligible survivors pursuant to a so-called Life Insurance Plan, was includable in his gross estate under sec. 2039, I.R.C. 1954. The decedent's rights under a Disability Plan maintained by the employer as part of the…
2Cases cited16 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Rohmer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Fusz v. CommissionerUnited States Tax Court · 1966
- Estate of J. William Bahen, Deceased, Kathleen Privett Bahen, Sole v. The United StatesUnited States Court of Claims · 1962
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