Estate of Brandon v. Commissioner
United States Tax Court
This case is before us on remand from the U.S. Court of Appeals for the Eighth Circuit. We originally held that petitioner's estate tax marital deduction for amounts it paid to decedent's surviving spouse pursuant to a settlement agreement was, as a good-faith arm's-length agreement, an enforceable right and thus valid.
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This case is before us on remand from the U.S. Court of Appeals for the Eighth Circuit. We originally held that petitioner's estate tax marital deduction for amounts it paid to decedent's surviving spouse pursuant to a settlement agreement was, as a good-faith arm's-length agreement, an enforceable right and thus valid. On remand, we are asked to make an independent determination as to whether decedent's surviving spouse had an enforceable right against petitioner under the State dower election statute. In that regard we are specifically asked to determine the constitutionality of the…
1Opinion of the Court
Estate of George M. Brandon, Deceased, Willard C. Brandon, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Brandon v. Commissioner
Docket No. 17539-83
United States Tax Court
91 T.C. 829; 1988 U.S. Tax Ct. LEXIS 135; 91 T.C. No. 53;
October 31, 1988; As amended November 1, 1988 October 31, 1988, Filed
Decision will be entered under Rule 155.
This case is before us on remand from the U.S. Court of Appeals for the Eighth Circuit. We originally held that petitioner's estate tax marital deduction for amounts it paid to decedent's surviving spouse pursuant to a settlement…
2Cases cited18 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Reed v. ReedSupreme Court of the United States · 1971
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Frontiero v. RichardsonSupreme Court of the United States · 1973
- Orr v. OrrSupreme Court of the United States · 1979
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