Estate of Fenton v. Commissioner
United States Tax Court
Decedent (D) and his wife (W) entered into a separation agreement on January 7, 1960, under which D agreed that at death he would devise and bequeath a specified portion of his estate into trust with the income therefrom payable to W for life. He also agreed to maintain certain life insurance policies with the wife as beneficiary.
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Decedent (D) and his wife (W) entered into a separation agreement on January 7, 1960, under which D agreed that at death he would devise and bequeath a specified portion of his estate into trust with the income therefrom payable to W for life. He also agreed to maintain certain life insurance policies with the wife as beneficiary. On Apr. 14, 1960, D and W obtained a divorce decree from a Chihuahua, Mexico, court and such decree incorporated by reference their separation agreement. Held, W's claims against D's estate for life insurance proceeds and a life estate in a testamentary trust are…
1Opinion of the Court
Estate of Robert G. Fenton, Deceased, Manufacturers Hanover Trust Co., Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Fenton v. Commissioner
Docket No. 10123-75
United States Tax Court
70 T.C. 263; 1978 U.S. Tax Ct. LEXIS 120;
May 18, 1978, Filed
Decision will be entered under Rule 155.
Decedent (D) and his wife (W) entered into a separation agreement on January 7, 1960, under which D agreed that at death he would devise and bequeath a specified portion of his estate into trust with the income therefrom payable to W for life. He also agreed to maintain certain life…
2Cases cited13 opinions
- Harris v. CommissionerSupreme Court of the United States · 1950
- Commissioner of Internal Revenue v. MaresiCourt of Appeals for the Second Circuit · 1946
- McMurtry v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1953
- Commissioner of Internal Revenue v. Estate of Myles C. Watson, Garden City Bank & Trust CompanyCourt of Appeals for the Second Circuit · 1954
- In Re Estate of Harold Hartshorne, Deceased. Harold Hartshorne, Jr., and James M. Hartshorne, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1968
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