Estate of Sternberger v. Commissioner
United States Tax Court
1. A contingent remainder of a trust and the residue of a will went to charity, and a charitable deduction was claimed on the estate tax return. The will disposes of decedent's residuary estate by providing that the same be held in trust during the joint lives of decedent's wife and his daughter and the life of the survivor of them. Upon the death of the survivor the principal is payable to the descendants then living of the daughter.
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1. A contingent remainder of a trust and the residue of a will went to charity, and a charitable deduction was claimed on the estate tax return. The will disposes of decedent's residuary estate by providing that the same be held in trust during the joint lives of decedent's wife and his daughter and the life of the survivor of them. Upon the death of the survivor the principal is payable to the descendants then living of the daughter. In the event there are no descendants of the daughter the principal is payable one-half to certain collateral relatives of the decedent then living and one-half…
1Opinion of the Court
OPINION.
Black, Judge:
There are two issues in this proceeding involving the estate tax. The major question concerns whether a contingent remainder to charity is deductible under section 812 (d) of the Code and, if so, the amount of the deduction. The other issue is whether brokerage and legal fees incurred in connection with the sale of realty are deductible administrative expenses under section 812 (b) (2).
Issue 1.
The applicable statute to Issue 1 is printed in the margin.1 In the instant case there is no issue between the parties that the charities to which the contingent bequests were made…
2Cases cited7 opinions
- Humes v. United StatesSupreme Court of the United States · 1928
- Robinette v. HelveringSupreme Court of the United States · 1943
- Commissioner of Internal Revenue v. MaresiCourt of Appeals for the Second Circuit · 1946
- Estate of Maresi v. CommissionerUnited States Tax Court · 1946
- Adams v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1940
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- Marcus v. DeWittCourt of Appeals for the Eleventh Circuit · 1983
- Marcus v. DewittCourt of Appeals for the Eleventh Circuit · 1983
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- Estate of Sternberger v. CommissionerUnited States Tax Court · 1952