Kieferdorf v. Commissioner
United States Tax Court
The executor of the estate of a deceased resident of California, pursuant to court order made in conformity with the state statutes (providing that the court might, in its discretion, set apart to the widow property exempt from execution), set apart to decedent's widow the proceeds of certain insurance policies on the life of her husband.
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The executor of the estate of a deceased resident of California, pursuant to court order made in conformity with the state statutes (providing that the court might, in its discretion, set apart to the widow property exempt from execution), set apart to decedent's widow the proceeds of certain insurance policies on the life of her husband. The state court also made an order directing the executor to pay the widow, for the benefit of deceased's minor children and herself, the sum of $ 250 per month as a family allowance. After the payment of the widow's allowance and transfer of the insurance…
1Opinion of the Court
May R. Kieferdorf, Petitioner, v. Commissioner of Internal Revenue, Respondent
Kieferdorf v. Commissioner
Docket No. 109029
United States Tax Court
1 T.C. 772; 1943 U.S. Tax Ct. LEXIS 210;
March 16, 1943, Promulgated
Decision will be entered for the respondent.
The executor of the estate of a deceased resident of California, pursuant to court order made in conformity with the state statutes (providing that the court might, in its discretion, set apart to the widow property exempt from execution), set apart to decedent's widow the proceeds of certain insurance policies on the life of her husband. The…
Also in this document: Dissent.
2Cases cited19 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Surace v. DannaNew York Court of Appeals · 1928
- Phillips-Jones Corp. v. ParmleySupreme Court of the United States · 1937
- Holmes v. MarshallCalifornia Supreme Court · 1905
- Estate of PillsburyCalifornia Supreme Court · 1917
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