Comer v. Commissioner
United States Tax Court
1. Decedent by will left his residuary estate in trust, giving his surviving spouse the right to all the income therefrom for life, and the right to withdraw installments of principal in any amounts she might deem advisable for her maintenance, comfort, and general welfare. Remainders over in third persons were then provided. Held, under Ohio law the interest of the surviving spouse was a terminable one.
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1. Decedent by will left his residuary estate in trust, giving his surviving spouse the right to all the income therefrom for life, and the right to withdraw installments of principal in any amounts she might deem advisable for her maintenance, comfort, and general welfare. Remainders over in third persons were then provided. Held, under Ohio law the interest of the surviving spouse was a terminable one. Held, further, the surviving spouse did not possess a power of appointment over the interest granted her exercisable in all events within the meaning of section 812(e)(1)(F) of the 1939 Code,…
1Opinion of the Court
OPINION.
Tietjens, Judge:
This proceeding involves a deficiency in Federal estate tax of $29,316.61 determined against the Estate of Elwood Comer.
The issues for decision concern two testamentary transfers made by decedent, and whether they qualify for the marital deduction provided by section 812(e) of the 1939 Internal Revenue Code.
All of the facts were stipulated, are so found, and are incorporated herein by this reference.
Elwood Comer (hereafter referred to as the decedent), a resident of Cincinnati, Ohio, died September 28, 1952. His wife, Catherine Comer, was duly qualified and appointed…
2Cases cited11 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Pipe v. CommissionerUnited States Tax Court · 1954
- Tax Commission v. OswaldOhio Supreme Court · 1923
- Tarver v. CommissionerUnited States Tax Court · 1956
6 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Estate of Opal v. CommissionerUnited States Tax Court · 1970
- May v. CommissionerUnited States Tax Court · 1959
- Field v. CommissionerUnited States Tax Court · 1963
- Semmes v. CommissionerUnited States Tax Court · 1959
- United States v. First National Trust & Savings Bank of San Diego, Etc.Court of Appeals for the First Circuit · 1964
14 more not listed; retrieve them via the Exa API.