Estate of Vermilya v. Commissioner
United States Tax Court
Held, the petitioner is entitled to an estate tax marital deduction with respect to certain property received by the spouse of the deceased under a joint and reciprocal will.
1Opinion of the Court
Estate of James Mead Vermilya, Decedent, George H. Vermilya, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Estate of Vermilya v. Commissioner
Docket No. 1341-62
United States Tax Court
41 T.C. 226; 1963 U.S. Tax Ct. LEXIS 17;
November 20, 1963, Filed
Decision will be entered for the petitioner.
Held, the petitioner is entitled to an estate tax marital deduction with respect to certain property received by the spouse of the deceased under a joint and reciprocal will.
John A. McHardy, Jr., for the petitioner.
Robert F. Cunningham, for the respondent.
Fay, Judge. Withey, J.,…
Also in this document: Concurrence.
2Cases cited27 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- State v. WhitlowSupreme Court of New Jersey · 1965
- Rastetter v. . HoenningerNew York Court of Appeals · 1915
- Hamilton v. HamiltonTexas Supreme Court · 1955
- Miehl v. DARPINOSupreme Court of New Jersey · 1968
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