Estate of Burgess v. Commissioner
United States Tax Court
Decedent's will provided certain charities with transfers which did not qualify for charitable deduction treatment, since they were "split gifts" under section 2055(e)(2), I.R.C. 1954. After decedent's death, a dispute arose over property ownership involving, among others, the estate and the charities. A settlement agreement was reached under which the charities became owners in fee simple of decedent's residuary estate.
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Decedent's will provided certain charities with transfers which did not qualify for charitable deduction treatment, since they were "split gifts" under section 2055(e)(2), I.R.C. 1954. After decedent's death, a dispute arose over property ownership involving, among others, the estate and the charities. A settlement agreement was reached under which the charities became owners in fee simple of decedent's residuary estate. Held, the settlement of a deed contest is not analogous to one of a will contest or similar claim and does not qualify the estate for a charitable deduction which did not…
1Opinion of the Court
ESTATE OF GRAFTON G. BURGESS, DECEASED, KENNETH D. THOMAS, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Estate of Burgess v. Commissioner
Docket No. 8118-76.
United States Tax Court
T.C. Memo 1979-80; 1979 Tax Ct. Memo LEXIS 445; 38 T.C.M. (CCH) 335; T.C.M. (RIA) 79080;
March 12, 1979, Filed
Decedent's will provided certain charities with transfers which did not qualify for charitable deduction treatment, since they were "split gifts" under section 2055(e)(2), I.R.C. 1954. After decedent's death, a dispute arose over property ownership involving, among others, the estate…
2Cases cited17 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Lyeth v. HoeySupreme Court of the United States · 1938
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- In Re Sage's EstateCourt of Appeals for the Third Circuit · 1941
- Robbins v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
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