Estate of Steffke v. Commissioner
United States Tax Court
Decedent, a resident and domiciliary of Wisconsin who died testate on Nov. 1, 1968, left the bulk of his estate to his "friend, Priscilla Baker Lane," under his will executed on Jan. 30, 1967. She had obtained a Mexican divorce from Crockett W. Lane on June 9, 1966, and married decedent on July 3, 1967. The Mexican divorce was never declared invalid by the Mexican court that granted it, but it was held invalid by the Wisconsin Supreme Court in a case decided after decedent…
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Decedent, a resident and domiciliary of Wisconsin who died testate on Nov. 1, 1968, left the bulk of his estate to his "friend, Priscilla Baker Lane," under his will executed on Jan. 30, 1967. She had obtained a Mexican divorce from Crockett W. Lane on June 9, 1966, and married decedent on July 3, 1967. The Mexican divorce was never declared invalid by the Mexican court that granted it, but it was held invalid by the Wisconsin Supreme Court in a case decided after decedent died. Held, Priscilla Baker Lane Steffke was not the surviving spouse of decedent within the meaning of sec. 2056, I.R.C.…
1Opinion of the Court
OPINION
Featherston, Judge:
Respondent determined a deficiency in the amount of $495,217.27 in petitioner’s estate tax. The parties have settled several issues, and the only one remaining in dispute is whether, for purposes of the marital deduction, Priscilla Baker Lane Steffke was the “surviving spouse” of decedent Wesley A. Steffke, within the meaning of section 2056(a).1
All the facts are stipulated.
Wesley A. Steffke (hereinafter decedent) died on November 1, 1968, a resident and domiciliary of the State of Wisconsin. Wisconsin Valley Trust Co. (hereinafter the trust company) and Priscilla…
2Cases cited41 opinions
- Williams v. North CarolinaSupreme Court of the United States · 1945
- Burnet v. HarmelSupreme Court of the United States · 1932
- Williams v. North CarolinaSupreme Court of the United States · 1943
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Lyeth v. HoeySupreme Court of the United States · 1938
36 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Anderson v. CommissionerUnited States Tax Court · 1976
- Lee v. CommissionerUnited States Tax Court · 1975
- Estate of Goldwater v. Comm'rUnited 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
11 more not listed; retrieve them via the Exa API.