Bosch v. Commissioner
United States Tax Court
Held, in the circumstances of this case decision of Supreme Court of New York is accepted as an authoritative adjudication in respect of widow's power of appointment over remainder interest in trust with the consequence that marital deduction is allowed.
1Opinion of the Court
OPINION
Raum, Judge:
The Commissioner determined an estate tax deficiency in the amount of $26,958.77 in respect of the estate of Herman J. Bosch, who died on April 6, 1957, a resident of New York. At issue is whether his surviving spouse’s interest in an inter vivos trust created by him qualifies for the marital deduction. The facts have been stipulated.
Bosch created the trust in question on April 9, 1930, to pay the income therefrom to his wife for her life, and upon her death to deliver the corpus to the grantor or his estate. He reserved the right to alter, amend, or revoke,1 and, pursuant…
2Cases cited28 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Will Flitcroft and Agnes D. Flitcroft v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Saulsbury v. United StatesCourt of Appeals for the Fifth Circuit · 1952
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3Cited by11 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Britenstool v. CommissionerUnited States Tax Court · 1966
- Estate of Hamelsky v. CommissionerUnited States Tax Court · 1972
- Fowler v. CommissionerUnited States Tax Court · 1967
- Bosch v. CommissionerUnited States Tax Court · 1964
6 more not listed; retrieve them via the Exa API.