Alexander v. Commissioner
United States Tax Court
1. Held, the estate is entitled to a deduction of $ 23,000 as support allowance under former section 812 (b) (5), I. R. C. 1939. 2. Held, under the peculiar facts of this case the charitable deduction under section 812 (d), I. R. C. 1939, must be computed by the use of an "indirect method" which considers not only the possibility of invasion of the trust corpus but also all of the events by which the trust may terminate.
1Opinion of the Court
OPINION.
Bruce, Judge:
Issue 1.
The first issue for decision is whether the Estate of Clarence F, Kipp is entitled to a deduction under former section 812 (b) (5),1 Internal Revenue Code of 1939, for the $23,000 claimed as a widow’s support allowance. Section 812 (b) (5), as in effect at the date of death of decedent,2 allowed a deduction for the amounts “reasonably required and actually expended for the support during the settlement of the estate of those dependent upon the decedent,” as allowed by the laws of the jurisdiction under which the estate is being administered.
The parties are in…
2Cases cited21 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Freuler v. HelveringSupreme Court of the United States · 1934
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
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3Cited by18 opinions
- Indiana Broadcasting Corp. v. CommissionerUnited States Tax Court · 1964
- Luehrmann v. CommissionerUnited States Tax Court · 1959
- Brown v. CommissionerUnited States Tax Court · 1969
- Moffett v. CommissionerUnited States Tax Court · 1958
- Estate of Gooel v. CommissionerUnited States Tax Court · 1977
13 more not listed; retrieve them via the Exa API.