Estate of Robinson v. Commissioner
United States Tax Court
Pursuant to a settlement agreement incorporated in a Nevada divorce decree, decedent maintained life insurance policies of which his former wife was beneficiary. Held, the proceeds of the policies, which were included in decedent's gross estate, are deductible by reason of sec. 2053(a)(4), I.R.C. 1954.
1Opinion of the Court
Tietjens, Judge:
The Commissioner determined a deficiency of $62,082.44 in the Federal estate tax of William E. Robinson (hereafter decedent).
Certain concessions have been made so that the only question remaining for decision is whether, under section 2053,1 the estate is entitled to deduct the proceeds of life insurance included in the gross estate when those proceeds were paid to decedent’s former wife pursuant to the terms of a separation agreement incorporated in a decree of final divorce.
This case was fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The…
2Cases cited17 opinions
- Ingram v. United StatesSupreme Court of the United States · 1959
- Harris v. CommissionerSupreme Court of the United States · 1950
- Commissioner of Internal Revenue v. MaresiCourt of Appeals for the Second Circuit · 1946
- Estate of Hagmann v. CommissionerUnited States Tax Court · 1973
- Lewis v. LewisNevada Supreme Court · 1931
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3Cited by5 opinions
- Estate of Satz v. CommissionerUnited States Tax Court · 1982
- Estate of De Vos v. CommissionerUnited States Tax Court · 1975
- Estate of Kahanic v. Comm'rUnited States Tax Court · 2012
- Estate of Robinson v. CommissionerUnited States Tax Court · 1975
- Estate of Satz v. CommissionerUnited States Tax Court · 1982