Estate of Vermilya v. Commissioner
United States Tax Court
Held, the petitioner is entitled to an estate tax marital deduction with respect to certain property received by the spouse of the deceased under a joint and reciprocal will.
1Opinion of the Court
OPINION
Fay, Judge:
The respondent determined a deficiency of $1,265.44 in the estate tax of the petitioner. The only issue for decision is whether the petitioner is entitled to the estate tax marital deduction with respect to the property passing from the decedent to his wife under the decedent’s will.
All of the facts are stipulated and are found as stipulated.
The petitioner, the estate of James Mead Vermilya, by its executor, George H. Vermilya, filed its Federal estate tax return with the district director of internal revenue, St. Paul, Minn.
The decedent during his lifetime was married to…
2Cases cited26 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- State v. WhitlowSupreme Court of New Jersey · 1965
- Rastetter v. . HoenningerNew York Court of Appeals · 1915
- Hamilton v. HamiltonTexas Supreme Court · 1955
- Miehl v. DARPINOSupreme Court of New Jersey · 1968
21 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Elizabeth Joan Allen and Alice Edna Stuhmer, Individually and as Executrices of the Estate of Chester A. Allen, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1966
- Estate of Opal v. CommissionerUnited States Tax Court · 1970
- Estate of Krampf v. CommissionerUnited States Tax Court · 1971
- In re the Estate of SilvermanNew York Surrogate's Court · 1964
- Estate of Ray v. CommissionerUnited States Tax Court · 1970
12 more not listed; retrieve them via the Exa API.