Estate of Meyer v. Commissioner
United States Tax Court
A, B, and C died in 1975 each leaving property to D. A's, B's, and C's estates paid estate taxes attributable to the properties transferred to D in the respective amounts of $ 2,435.25, $ 168,199.50, and $ 2,474.90. D's estate tax attributable to A's, B's, and C's property is $ 10,156.71, $ 126,622.76, and $ 25,132.41, respectively.
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A, B, and C died in 1975 each leaving property to D. A's, B's, and C's estates paid estate taxes attributable to the properties transferred to D in the respective amounts of $ 2,435.25, $ 168,199.50, and $ 2,474.90. D's estate tax attributable to A's, B's, and C's property is $ 10,156.71, $ 126,622.76, and $ 25,132.41, respectively. Held, sec. 20.2013-6, Estate Tax Regs., is valid, and D's credit for Federal estate tax on prior transfers under sec. 2013, I.R.C. 1954, is computed separately for each transferor.
1Opinion of the Court
Estate of Anna-Marie Meyer, Edwin L. Meyer, Jr., Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Meyer v. Commissioner
Docket No. 23598-81
United States Tax Court
83 T.C. 350; 1984 U.S. Tax Ct. LEXIS 32; 83 T.C. No. 22;
September 17, 1984. September 17, 1984, Filed
Decision will be entered for the respondent.
A, B, and C died in 1975 each leaving property to D. A's, B's, and C's estates paid estate taxes attributable to the properties transferred to D in the respective amounts of $ 2,435.25, $ 168,199.50, and $ 2,474.90. D's estate tax attributable to A's, B's, and C's…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. CorrellSupreme Court of the United States · 1967
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Estate of Meyer v. CommissionerUnited States Tax Court · 1984