McGugan v. Commissioner
United States Board of Tax Appeals
Funeral expenses and expenses of last illness of a married woman dying testate a resident of Florida, paid pursuant to the terms of the last will and allowed by the laws of the state as a charge against the gross estate, held, a legal deduction from the gross estate.
1Opinion of the Court
opinion.
Smith:
This proceeding is for the redetermination of a deficiency of $5,098.31 in the estate tax of Lucy O. McGugan, deceased. The question in issue is whether the expenses of decedent’s last illness and .funeral are deductible from the gross estate in determining the value *659of the net estate. The respondent has determined that under the laws of the State of Florida, where the decedent was a resident, these items were the primary liability of the decedent’s surviving husband and are therefore not properly allowable as deductions from the decedent’s estate. The facts are stipulated.
The…
2Cases cited2 opinions
- Kelley v. WilsonSupreme Court of Iowa · 1910
- Brown v. . BrownSupreme Court of North Carolina · 1930
3Cited by5 opinions
- United States v. StapfCourt of Appeals for the Fifth Circuit · 1962
- Coral Gables First National Bank v. ColeeSupreme Court of Florida · 1945
- United States v. Dorothy Anne Stapf and B. T. Ware, Ii, Executors and Trustees of the Estate Oflowell H. Stapf, Deceased, and Dorothy Anne Stapf, Individually, Dorothy Anne Stapf and B. T. Ware, Ii, Executors and Trustees of the Estate Oflowell H. Stapf, Deceased, and Dorothy Anne Stapf, Individually v. United StatesCourt of Appeals for the Fifth Circuit · 1962
- McGugan v. CommissionerUnited States Board of Tax Appeals · 1942
- United States v. StapfCourt of Appeals for the Fifth Circuit · 1962