Estate of Sawyer v. Commissioner
United States Tax Court
Decedent left a will containing both specific and residuary bequests to his wife. The balance of decedent's residuary estate was bequeathed in equal portions to his two sons. The will did not provide for the payment or apportionment of payment of the Federal estate tax. Pursuant to decisions of the State probate and appellate courts, decedent's spouse received her residuary share without any reduction on account of Federal estate taxes.
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Decedent left a will containing both specific and residuary bequests to his wife. The balance of decedent's residuary estate was bequeathed in equal portions to his two sons. The will did not provide for the payment or apportionment of payment of the Federal estate tax. Pursuant to decisions of the State probate and appellate courts, decedent's spouse received her residuary share without any reduction on account of Federal estate taxes. Held, in determining the effect of Federal estate taxes on the surviving spouse's residuary share of the estate for purposes of computing the marital…
1Opinion of the Court
OPINION
Quealy, Judge:
The respondent determined a deficiency in the Federal estate tax of the Estate of Charles Sawyer, Jr., deceased, in the amount of $413,570.39.
After concessions, the only question presented for decision is whether the surviving spouse’s share of the residuary estate of Charles Sawyer, Jr., should be reduced by a proportionate amount of Federal estate tax in computing the allowable marital deduction under section 2056.1 All of the facts have been stipulated and are so found. The stipulation of facts together with exhibits attached thereto are incorporated herein by this…
2Cases cited9 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- 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
- Adele H. Dodd and William A. Dodd, Executors of the Estate of John A. Dodd, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1965
- Young Men's Christian Ass'n v. DavisOhio Supreme Court · 1922
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3Cited by15 opinions
- Kean v. CommissionerUnited States Tax Court · 1988
- Estate of Hubert v. CommissionerUnited States Tax Court · 1993
- Foil v. CommissionerUnited States Tax Court · 1989
- Estate of Phillips v. CommissionerUnited States Tax Court · 1988
- Estate of Harper v. CommissionerUnited States Tax Court · 1989
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