Estate of Snider v. Commissioner

Estate of James O. Snider, Deceased, Kandace Snider Lindsey, Executrix, Petitioner v. Commissioner of Internal Revenue, Respondent

Estate of Snider v. Commissioner

Docket No. 9117-82

United States Tax Court

84 T.C. 75; 1985 U.S. Tax Ct. LEXIS 133; 84 T.C. No. 5;

January 17, 1985. January 17, 1985, Filed

Decision will be entered under Rule 155.

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.

C. J. Wofford, Jr., for the petitioner.

James W. Lessis, for the respondent.