Gilruth v. Commissioner
United States Tax Court
The decedent was the sole beneficiary under the will of her husband, who died within 6 years prior to her death. Her husband's estate incurred and paid certain executor's and attorney's fees which it elected to deduct on its fiduciary income tax return and not on its estate tax return.
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The decedent was the sole beneficiary under the will of her husband, who died within 6 years prior to her death. Her husband's estate incurred and paid certain executor's and attorney's fees which it elected to deduct on its fiduciary income tax return and not on its estate tax return. Held, in determining the value of the property transferred to the decedent by her husband for purposes of the credit for tax on prior transfers provided by sec. 2013, I.R.C. 1954, such expenses must be deducted from the gross estate of the decedent's husband, even though not claimed on her husband's estate tax…
1Opinion of the Court
opinion
Simpson, Judge:
The respondent determined a deficiency in the Federal estate tax of the Estate of May H. Gilruth in the amount of $3,441.69. The only question remaining with respect to this asserted deficiency concerns the proper method of computing the credit for tax on prior transfers under section 2013 of the Internal Revenue Code of 1954.1 Specifically, the question is whether, for purposes of determining the “value of the property transferred” to the decedent on the death of her husband, amounts paid by his estate as executor’s and attorney’s fees should be subtracted from his…
2Cases cited2 opinions
- Ramsay v. CommissionerUnited States Tax Court · 1984
- Ackley v. CommissionerUnited States Tax Court · 1955
3Cited by9 opinions
- Estate of Ruby Miller Whittle, Deceased, Citizens National Bank of Decatur, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1993
- Estate of La Sala v. CommissionerUnited States Tax Court · 1979
- Estate of Whittle v. CommissionerUnited States Tax Court · 1991
- Estate of Wood v. CommissionerUnited States Tax Court · 1970
- Estate of Donaldson v. CommissionerUnited States Tax Court · 1985
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