Estate of Goldwater v. Comm'r
United States Tax Court
Where the Supreme Court of New York, County of New York, had issued a declaratory judgment holding a Mexican divorce obtained by a husband invalid and that the wife he attempted to divorce was his legal wife and this judgment was outstanding, unchallenged at the date of the husband's death, the wife he attempted to divorce is his surviving spouse within the meaning of sec. 2056, I.R.C. 1954, and not the person he purported to marry after the Mexican divorce decree was…
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Where the Supreme Court of New York, County of New York, had issued a declaratory judgment holding a Mexican divorce obtained by a husband invalid and that the wife he attempted to divorce was his legal wife and this judgment was outstanding, unchallenged at the date of the husband's death, the wife he attempted to divorce is his surviving spouse within the meaning of sec. 2056, I.R.C. 1954, and not the person he purported to marry after the Mexican divorce decree was entered.
1Opinion of the Court
OPINION
Scott, Judge:
Respondent determined a deficiency in the estate tax of the Estate of Leo J. Goldwater in the amount of $73,284.86. Some of the issues raised by the pleadings have been disposed of by agreement of the parties leaving for decision whether Lee J. Goldwater is the surviving spouse of Leo J. Goldwater within the meaning of section 2056, I.R.C. 1954.1
All of the facts have been stipulated and are found accordingly.
Irving D. Lipkowitz and Lee J. Goldwater are the executors of the Estate of Leo J. Goldwater (hereinafter referred to as the decedent). The address of both executors…
2Cases cited21 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lyeth v. HoeySupreme Court of the United States · 1938
- Commissioner v. LesterSupreme Court of the United States · 1961
- Sutton v. LeibSupreme Court of the United States · 1952
16 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Lee v. CommissionerUnited States Tax Court · 1975
- Estate of Steffke v. CommissionerUnited States Tax Court · 1975
- Boyter v. CommissionerUnited States Tax Court · 1980
- Estate of Leo J. Goldwater, Deceased. Irving D. Lipkowitz, and Lee J. Goldwater, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Estate Of Wesley A. Steffke, DeceasedCourt of Appeals for the Seventh Circuit · 1976
9 more not listed; retrieve them via the Exa API.