Estate of Menkus v. Commissioner
United States Tax Court
Widow of decedent filed caveat against probate of decedent's will. After partial trial the case was settled by payment of $6,000 to widow, which amount was considerably in excess of the net probate estate.
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Widow of decedent filed caveat against probate of decedent's will. After partial trial the case was settled by payment of $6,000 to widow, which amount was considerably in excess of the net probate estate. Held: Petitioner failed to prove what part, if any, of the payment to the widow was a bona fide recognition of the widow's claim as an heir of decedent which would qualify as an interest in property passing from decedent to his surviving spouse under section 2056, I.R.C. 1954. Marital deduction not allowed.
1Opinion of the Court
Estate of Morris Menkus, deceased, Martin Menkus, Esq., Executor v. Commissioner.
Estate of Menkus v. Commissioner
Docket No. 88204.
United States Tax Court
T.C. Memo 1962-101; 1962 Tax Ct. Memo LEXIS 208; 21 T.C.M. (CCH) 559; T.C.M. (RIA) 62101;
April 27, 1962
Widow of decedent filed caveat against probate of decedent's will. After partial trial the case was settled by payment of $6,000 to widow, which amount was considerably in excess of the net probate estate. Held: Petitioner failed to prove what part, if any, of the payment to the widow was a bona fide recognition of the widow's claim as an…
2Cases cited4 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Barrett v. CommissionerUnited States Tax Court · 1954
- Dutcher v. CommissionerUnited States Tax Court · 1960
- Edwards v. CommissionerUnited States Tax Court · 1962
3Cited by2 opinions
- Farley v. United StatesUnited States Court of Claims · 1978
- Waldrup v. United StatesDistrict Court, N.D. Mississippi · 1980