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
OPINION.
Disney, Judge:
The Commissioner, after having made a jeopardy assessment against petitioner, sent her a notice of a deficiency as a transferee of assets of the estate of her deceased husband, for his income tax in the amount of $557.31 for the calendar year 1939. The facts are found to be as stipulated.
Petitioner’s husband, W. J. Kieferdorf (hereinafter referred to as decedent), a resident of San Francisco, died testate, December 3,1939. He was survived by his widow and two minor children. The Bank of America National Trust & Savings Association was duly appointed and qualified as…
2Cases cited4 opinions
- Gilchrist v. Helena Hot Springs & Smelter R.U.S. Circuit Court for the District of Montana · 1893
- Staley v. VaughnCourt of Appeals of Texas · 1932
- United States v. HowellU.S. Circuit Court for the District of Western North Carolina · 1881
- Redhead v. PayneCalifornia Court of Appeal · 1918
3Cited by11 opinions
- Pearlman v. CommissionerUnited States Tax Court · 1944
- Holmes v. CommissionerUnited States Tax Court · 1967
- Stoumen v. CommissionerUnited States Tax Court · 1957
- Zadorkin v. CommissionerUnited States Tax Court · 1985
- Bensuade v. CommissionerUnited States Tax Court · 1964
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