Estate of Snider v. Commissioner
United States Tax Court
Held, a surviving widow's allowance under Texas probate law is a terminable interest and does not qualify for deduction from a Texas decedent's gross estate under sec. 2056, I.R.C. 1954.
1Opinion of the Court
Körner, Judge:
Respondent determined a deficiency in petitioner’s Federal estate tax in the amount of $24,530.62. After concessions,1 the only issue remaining for us to decide is whether the widow’s allowance provided by Texas law qualifies for the marital deduction under section 2056(a),2 or, on the contrary, is a nondeductible terminable interest under section 2056(b). If the allowance qualifies for the marital deduction, we must also determine whether the amount of the deduction is limited to one-half of the allowance.
This case was submitted to the Court under the provisions of Rule 122,…
2Cases cited32 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Jackson v. United StatesSupreme Court of the United States · 1964
- Hall v. FieldsTexas Supreme Court · 1891
- Estate of Rensenhouse v. CommissionerUnited States Tax Court · 1959
- Pace v. EoffTexas Commission of Appeals · 1932
27 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Estate of Watson v. CommissionerUnited States Tax Court · 1990
- Estate of Radel v. CommissionerUnited States Tax Court · 1987
- Estate of Radel v. CommissionerUnited States Tax Court · 1987
- Estate of Snider v. CommissionerUnited States Tax Court · 1985
- Estate of Watson v. CommissionerUnited States Tax Court · 1990