Estate of Rensenhouse v. Commissioner
United States Tax Court
A widow's allowance in a lump sum, paid by petitioner estate pursuant to an order of a Michigan Probate Court, held not to constitute a terminable interest within meaning of section 812(e)(1) (B), I.R.C. 1939 (on assumption pursuant to mandate of Court of Appeals that it was an interest in property passing from decedent as defined in section 812(e)(3), see 27 T.C. 107). Estate of Edward A. Cunha, 30 T.C. 812, distinguished.
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A widow's allowance in a lump sum, paid by petitioner estate pursuant to an order of a Michigan Probate Court, held not to constitute a terminable interest within meaning of section 812(e)(1) (B), I.R.C. 1939 (on assumption pursuant to mandate of Court of Appeals that it was an interest in property passing from decedent as defined in section 812(e)(3), see 27 T.C. 107). Estate of Edward A. Cunha, 30 T.C. 812, distinguished. Held, further, section 812 (e)(1)(B) is applicable to a widow's allowance.
1Opinion of the Court
SUPPLEMENTAL OPINION.
Kern, Judge:
This case (in which our original Findings of Fact and Opinion are reported at 27 T.C. 107) is again before us pursuant to the mandate of the United States Court of Appeals for the Sixth Circuit to which was attached the following order (as amended) :
The above cause coming on to be heard upon the record, the briefs of the parties, and the arguments of counsel in open court, and it appearing that petitioning executor claimed a marital deduction for a widow’s allowance under Section 812(e) of the Internal Revenue Code of 1939, and that the Tax Court denied such…
2Cases cited14 opinions
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- Aiken v. BurnetSupreme Court of the United States · 1931
- Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
- Estate of BlairCalifornia Supreme Court · 1954
- Shedd v. CommissionerUnited States Tax Court · 1954
9 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Estate of Edward A. Cunha, Deceased, Bank of America, National Trust and Savings Association v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- United States v. Louise M. Quivey and Robert G. Simmons, Jr., Co-Executors of the Estate of M. B. Quivey, DeceasedCourt of Appeals for the Eighth Circuit · 1961
- Gale v. CommissionerUnited States Tax Court · 1960
- Estate of Avery v. CommissionerUnited States Tax Court · 1963
- Hamilton National Bank of Knoxville, of the Estate of John Edd Bradley v. United StatesCourt of Appeals for the Sixth Circuit · 1965
31 more not listed; retrieve them via the Exa API.