Estate of Barr v. Commissioner
United States Tax Court
Held, amounts of a "wage dividend" death benefit and a "salary" death benefit, paid to decedent's widow pursuant to discretionary action of the former employer, are not includable in decedent's gross estate either under section 2033 or under section 2039, I.R.C. 1954.
1Opinion of the Court
Pierce, Judge:
Respondent determined a deficiency in estate tax against the estate of William E. Barr, in the amount of $662.98. The issues presented for decision are whether the following items are includable in the decedent’s gross estate, under either section 2033 or under section 2039 of the 1954 Code:(1) The amount of $4,512.18, representing a so-called “wage dividend” death benefit; and(2) The amount of $1,742.81, representing a so-called “salary” death benefit.
The characteristics and attributes of the foregoing amounts will appear in our Findings of Fact.
FINDINGS OF FACT
Some of the…
2Cases cited12 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- United States v. JacobsSupreme Court of the United States · 1939
- Brown v. United StatesSupreme Court of the United States · 1921
- Estate of J. William Bahen, Deceased, Kathleen Privett Bahen, Sole v. The United StatesUnited States Court of Claims · 1962
- Dimock v. CorwinCourt of Appeals for the Second Circuit · 1938
7 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Fusz v. CommissionerUnited States Tax Court · 1966
- Beal v. CommissionerUnited States Tax Court · 1966
- Estate of Kopperman v. CommissionerUnited States Tax Court · 1978
- James Gray, Under the Last Will and Testament of Hamilton Gray, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1969
- Estate of Gamble v. CommissionerUnited States Tax Court · 1978
23 more not listed; retrieve them via the Exa API.