Kleinman v. Commissioner
United States Tax Court
Hyman Kleinman, the decedent, made provision in his last will for his wife giving her a life interest in two small pieces of improved real estate. Under the will, the residue of the decedent's estate was left in trust, and the trustees were empowered to disburse the trust income for the use of all members of the family of the decedent who survived him, including his wife, in such amounts as the trustees should determine in their absolute discretion.
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Hyman Kleinman, the decedent, made provision in his last will for his wife giving her a life interest in two small pieces of improved real estate. Under the will, the residue of the decedent's estate was left in trust, and the trustees were empowered to disburse the trust income for the use of all members of the family of the decedent who survived him, including his wife, in such amounts as the trustees should determine in their absolute discretion. There was no provision for paying any fixed amount of trust income, weekly or periodically, to decedent's widow. At the time of the death of the…
1Opinion of the Court
OPINION.
Harron, Judge:
The decedent, by the terms of his will, bequeathed to his widow a life interest in some of the assets of his estate, except for his bequest of household furnishings having a value of $369. The bequest of such tangible personal property is ,an interest in property which passed from the decedent to his widow. The Commissioner has determined that the petitioners are entitled to a marital deduction in the amount of $369, only, under the provisions of section 812 (e) of the 1939 Code.
The petitioners point out that the decedent’s widow had the option, under Kentucky law, of…
2Cases cited7 opinions
- Pipe v. CommissionerUnited States Tax Court · 1954
- Shedd v. CommissionerUnited States Tax Court · 1954
- Barrett v. CommissionerUnited States Tax Court · 1954
- Hoffenberg v. CommissionerUnited States Tax Court · 1954
- Estate of Melamid v. CommissionerUnited States Tax Court · 1954
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Howell v. CommissionerUnited States Tax Court · 1957
- Denman v. CommissionerUnited States Tax Court · 1959
- Estate of Hyman Kleinman, Deceased, Morris A. Kleinman and Reuben Kleinman, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1957
- Stedman v. United StatesDistrict Court, D. Massachusetts · 1964
- Wheaton v. United StatesDistrict Court, D. Minnesota · 1979
3 more not listed; retrieve them via the Exa API.