Estate of Rowan v. Commissioner
United States Tax Court
The petitioner obtained a State trial court decree, which adjudicated the decedent's interests in certain property. Held: 1. The decree does not bind this Court for Federal estate tax purposes, since the respondent was not a party to the State court proceeding. 2. The petitioner has failed to sustain the burden of proving the respondent's determinations incorrect with respect to the interests in property includable in the estate and the values thereof. 3. The estate must…
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The petitioner obtained a State trial court decree, which adjudicated the decedent's interests in certain property. Held: 1. The decree does not bind this Court for Federal estate tax purposes, since the respondent was not a party to the State court proceeding. 2. The petitioner has failed to sustain the burden of proving the respondent's determinations incorrect with respect to the interests in property includable in the estate and the values thereof. 3. The estate must include the decedent's right to be paid for certain produce sold and delivered prior to her death, even though the executor…
1Opinion of the Court
OPINION
We must determine, first, whether or not the decree rendered by the Superior Court of California in the 1962 probate proceeding is controlling for purposes of the Federal estate tax. If we conclude that it is not, then we must make our own independent determination as to what property interests were held by the decedent at the time of her death. Additionally, we must determine whether the estate must include a right held by the decedent at the time of her death to receive certain proceeds in respect of the sale of certain crops, even though these proceeds were taken into income by the…
2Cases cited13 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Freuler v. HelveringSupreme Court of the United States · 1934
- Florence M. Barnes, and Barnes Theatre Ticket Service, Inc., an Illinois Corporation v. The Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
8 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Estate of Hubert v. CommissionerUnited States Tax Court · 1993
- Estate of Young v. CommissionerUnited States Tax Court · 1998
- Estate of Campbell v. CommissionerUnited States Tax Court · 1972
- Williams v. CommissionerUnited States Tax Court · 1994
- Mary E. Scott, of the Estate of Lucille M. Horstmeier, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2000
18 more not listed; retrieve them via the Exa API.