Estate of Di Marco v. Commissioner
United States Tax Court
Decedent's spouse was paid a survivors income benefit pursuant to a plan that was established and maintained by decedent's employer. Under the terms of the plan, the survivors income benefit was payable by decedent's employer only to decedent's eligible survivors upon his death. Decedent's participation in the plan was involuntary.
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Decedent's spouse was paid a survivors income benefit pursuant to a plan that was established and maintained by decedent's employer. Under the terms of the plan, the survivors income benefit was payable by decedent's employer only to decedent's eligible survivors upon his death. Decedent's participation in the plan was involuntary. He had no power to select or change the beneficiaries of the survivors income benefit; no power to change the amount, form, or timing of the survivors income benefit payments; no power to substitute other benefits for the survivors income benefit; and, other than…
1Opinion of the Court
Estate of Anthony F. DiMarco, Deceased, Joan M. DiMarco, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Di Marco v. Commissioner
Docket No. 18965-83
United States Tax Court
87 T.C. 653; 1986 U.S. Tax Ct. LEXIS 46; 87 T.C. No. 39; 7 Employee Benefits Cas. (BNA) 2239;
September 24, 1986, Filed
Decision will be entered under Rule 155.
Decedent's spouse was paid a survivors income benefit pursuant to a plan that was established and maintained by decedent's employer. Under the terms of the plan, the survivors income benefit was payable by decedent's employer…
2Cases cited18 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Welch v. HenrySupreme Court of the United States · 1938
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Merrill v. FahsSupreme Court of the United States · 1945
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