Estate of Rubinow v. Commissioner
United States Tax Court
Under Connecticut law, the Probate Court judge has discretion, when determining whether to grant a widow's allowance to a surviving spouse, to include a provision vesting the allowance retroactively and preventing its termination in the event of her death or remarriage. By his will, decedent left bequests to his wife, children, and various educational institutions. The wife and children disclaimed their interests under the will, but the institutions made no disclaimers.
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Under Connecticut law, the Probate Court judge has discretion, when determining whether to grant a widow's allowance to a surviving spouse, to include a provision vesting the allowance retroactively and preventing its termination in the event of her death or remarriage. By his will, decedent left bequests to his wife, children, and various educational institutions. The wife and children disclaimed their interests under the will, but the institutions made no disclaimers. The wife made no election to take her statutory share against the will. Held, the Connecticut widow's allowance fails to…
1Opinion of the Court
Estate of William Rubinow, Deceased, Merrill B. Rubinow and Charlotte Goltz, Executors, Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Rubinow v. Commissioner
Docket No. 8333-75
United States Tax Court
75 T.C. 486; 1980 U.S. Tax Ct. LEXIS 7;
December 30, 1980, Filed
Decision will be entered for the respondent.
Under Connecticut law, the Probate Court judge has discretion, when determining whether to grant a widow's allowance to a surviving spouse, to include a provision vesting the allowance retroactively and preventing its termination in the event of her death or remarriage.…
2Cases cited23 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Jackson v. United StatesSupreme Court of the United States · 1964
- DelVecchio v. DelVecchioSupreme Court of Connecticut · 1959
- 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
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