Estate of Anna Marie Meyer, Edwin L. Meyer, Jr., Petitioner v. Commissioner of Internal Revenue

This is an appeal from a decision of the United States Tax Court, 83 T.C. 350 (Darrell D. Wiles, Judge) that considered whether pursuant to 26 U.S.C. § 2013 the credit for federal estate taxes paid by several transferors respecting property then passing into the hands of decedent must be computed separately for each transferor. The value of the appellant Anna Marie Meyer’s Estate was greatly enhanced by property which she had received from the estates of her father, mother and husband, all of whom had predeceased her within a two to four year period. Each of the three earlier estates paid…