Estate of Rensenhouse v. Commissioner
United States Tax Court
A widow's allowance in a lump sum, paid by petitioner estate pursuant to an order of a Michigan Probate Court, held not to constitute a terminable interest within meaning of section 812(e)(1) (B), I.R.C. 1939 (on assumption pursuant to mandate of Court of Appeals that it was an interest in property passing from decedent as defined in section 812(e)(3), see 27 T.C. 107). Estate of Edward A. Cunha, 30 T.C. 812, distinguished.
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A widow's allowance in a lump sum, paid by petitioner estate pursuant to an order of a Michigan Probate Court, held not to constitute a terminable interest within meaning of section 812(e)(1) (B), I.R.C. 1939 (on assumption pursuant to mandate of Court of Appeals that it was an interest in property passing from decedent as defined in section 812(e)(3), see 27 T.C. 107). Estate of Edward A. Cunha, 30 T.C. 812, distinguished. Held, further, section 812 (e)(1)(B) is applicable to a widow's allowance.
1Opinion of the Court
Estate of Proctor D. Rensenhouse, Deceased, The Michigan Trust Company, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Estate of Rensenhouse v. Commissioner
Docket No. 57683
United States Tax Court
31 T.C. 818; 1959 U.S. Tax Ct. LEXIS 258;
January 23, 1959, Filed
A widow's allowance in a lump sum, paid by petitioner estate pursuant to an order of a Michigan Probate Court, held not to constitute a terminable interest within meaning of section 812(e)(1) (B), I.R.C. 1939 (on assumption pursuant to mandate of Court of Appeals that it was an interest in property passing from…
Also in this document: Concurring in part, dissenting in part.
2Cases cited21 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Lyeth v. HoeySupreme Court of the United States · 1938
- Helvering v. StuartSupreme Court of the United States · 1942
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- United States v. RyersonSupreme Court of the United States · 1941
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