Jaeger v. Commissioner
United States Tax Court
Effect of Federal Estate Tax on Value of Marital Deduction. -- A surviving husband took one-half of his deceased wife's estate under the Ohio Statute of Descent and Distribution. Held, in valuing the interest passing to the surviving spouse under section 812 (e) (1) (E) (i), I. R. C. 1939, the Commissioner properly reduced the claimed marital deduction by the surviving spouse's pro rata share of the Federal estate tax.
1Opinion of the Court
OPINION.
Tietjens, Judge:
The Commissioner determined a deficiency in estate tax in the amount of $4,862.98.
The only question for decision is whether the Commissioner properly determined the amount of the marital deduction under section 812 (e) (1) (E), Internal Revenue Code of 1939, by reducing the claimed deduction by the surviving spouse’s pro rata share of the Federal estate tax.
All of the facts have been stipulated and the stipulation is hereby adopted as our findings of fact. The pertinent facts are as follows:
On April 4, 1951, Rose Gerber J aeger died testate survived by her husband and…
2Cases cited6 opinions
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Pitts v. HamrickCourt of Appeals for the Fourth Circuit · 1955
- Goodwin's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1953
- Weyenberg v. United StatesDistrict Court, E.D. Wisconsin · 1955
- Juster v. CommissionerUnited States Tax Court · 1955
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Estate of Avery v. CommissionerUnited States Tax Court · 1963
- Estate of Rice v. CommissionerUnited States Tax Court · 1963
- Estate of Pangas v. CommissionerUnited States Tax Court · 1969
- Estate of Penney v. CommissionerUnited States Tax Court · 1972
- Estate of Rose Gerber Jaeger, Carl F. Graf, Admr. W.W.A. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
6 more not listed; retrieve them via the Exa API.