Estate of Phillips v. Commissioner
United States Tax Court
Decedent's will directed that certain Federal and State death duties due on his estate be paid out of the residue of the estate. Held, that direction does not apportion the Federal estate tax due on the residue among the persons with an interest in the residue. Held, further, no part of the Federal estate tax due on the residue is allocable to the surviving spouse's interest in the residue. Succession of Bright, 300 So. 2d 614, 617 (La. App. 1974), followed.
Read the full summary
Decedent's will directed that certain Federal and State death duties due on his estate be paid out of the residue of the estate. Held, that direction does not apportion the Federal estate tax due on the residue among the persons with an interest in the residue. Held, further, no part of the Federal estate tax due on the residue is allocable to the surviving spouse's interest in the residue. Succession of Bright, 300 So. 2d 614, 617 (La. App. 1974), followed. Succession of Farr, 492 So. 2d 878 (La. App. 1986), and Bulliard v. Bulliard, 363 So. 2d 1343 (La. App. 1978), cert. denied 365 So. 2d…
1Opinion of the Court
Estate of George Benton Phillips, Deceased, Louisiana National Bank of Baton Rouge, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Phillips v. Commissioner
Docket No. 38755-86
United States Tax Court
90 T.C. 797; 1988 U.S. Tax Ct. LEXIS 52; 90 T.C. No. 52;
April 21, 1988; As amended April 21, 1988 April 21, 1988, Filed
Decision will be entered for the petitioner.
Decedent's will directed that certain Federal and State death duties due on his estate be paid out of the residue of the estate. Held, that direction does not apportion the Federal estate tax due on the…
2Cases cited9 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Succession of JonesLouisiana Court of Appeal · 1965
- Callie L. Cox and B. C. Cox, Jr., as Executors Under the Will of B. C. Cox, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Estate of Sawyer v. CommissionerUnited States Tax Court · 1979
4 more not listed; retrieve them via the Exa API.