Morrison v. Commissioner
United States Tax Court
Estate Tax Payments -- Effect on Value of Marital Deduction Property. -- In determining the value of property claimed as a marital deduction under sections 812 (e) (1) (A) and 812 (e) (1) (E) (i), I. R. C. 1939, held, under the facts and the law of the State where the administration is pending, the value of such property is not to be reduced by any part of the Federal and State estate taxes paid by the executors from the residuum of the estate.
1Opinion of the Court
Estate of Rosalie Cahn Morrison, Deceased, E. A. Morrison, E. E. Morrison and E. H. Morrison, Executors, Petitioner, v. Commissioner of Internal Revenue, Respondent
Morrison v. Commissioner
Docket No. 50219
United States Tax Court
24 T.C. 965; 1955 U.S. Tax Ct. LEXIS 108;
August 31, 1955, Filed
Decision will be entered under Rule 50.
Estate Tax Payments -- Effect on Value of Marital Deduction Property. -- In determining the value of property claimed as a marital deduction under sections 812 (e) (1) (A) and 812 (e) (1) (E) (i), I. R. C. 1939, held, under the facts and the law of the State where the…
2Cases cited17 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Plunkett v. Old Colony Trust Co.Massachusetts Supreme Judicial Court · 1919
- In Re Gallagher's WillNew Mexico Supreme Court · 1953
- Amoskeag Trust Co. v. Trustees of Dartmouth CollegeSupreme Court of New Hampshire · 1938
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