Franklin v. Commissioner
United States Board of Tax Appeals
An allowance paid under the statutes of Michigan as a widow's allowance during administration of estate is not an allowable deduction from income of estate, although probate court specified that such payment be made out of income.
1Opinion of the Court
*615OPINION.
Van Fossan:
The petitioner contends that the widow’s allowance paid by her as executrix of her husband’s estate to herself as his widow, out of income, pursuant to a probate court order, constitutes a deduction from income allowable under the provisions of section 162 (c) of the Kevenue Act of 1936.1 The respondent’s position is that such payment was a charge against the corpus of the estate and hence is not deductible.
It may be noted that although the amended court order directed a payment out of income, the facts do not reveal any practical substantiation of such fact. All receipts,…
2Cases cited6 opinions
- Ruggles v. WelchCalifornia Supreme Court · 1895
- Hills v. Superior CourtCalifornia Supreme Court · 1929
- McSwain v. CraycroftCalifornia Supreme Court · 1917
- Cutting v. CuttingCalifornia Supreme Court · 1916
- McKana v. EnglundMichigan Supreme Court · 1933
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Estate of McCoy v. CommissionerUnited States Tax Court · 1968
- Estate of McCoy v. CommissionerUnited States Tax Court · 1968
- Franklin v. CommissionerUnited States Board of Tax Appeals · 1941