Estate of Short v. Commissioner
United States Tax Court
Decedent's estate consisted of sufficient personal property to pay debts and taxes but not enough to satisfy all legacies. Therefore, construction of decedent's will under Tennessee law is necessary to classify the legacies in order to identify those which must abate.
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Decedent's estate consisted of sufficient personal property to pay debts and taxes but not enough to satisfy all legacies. Therefore, construction of decedent's will under Tennessee law is necessary to classify the legacies in order to identify those which must abate. Such classifications and resulting abatements affect the property interests which pass to decedent's surviving spouse for purposes of the marital deduction under sec. 2056, I.R.C. 1954. Held, the bequest of "all of my other personal property, including all horses, cattle and livestock of every kind to my wife" passes only…
1Opinion of the Court
Estate of Jack E. Short, Deceased, Bettie Short Hawkins, Executrix, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Short v. Commissioner
Docket No. 9058-75
United States Tax Court
68 T.C. 184; 1977 U.S. Tax Ct. LEXIS 109;
May 19, 1977, Filed
Decision will be entered under Rule 155.
Decedent's estate consisted of sufficient personal property to pay debts and taxes but not enough to satisfy all legacies. Therefore, construction of decedent's will under Tennessee law is necessary to classify the legacies in order to identify those which must abate. Such classifications and…
2Cases cited44 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Snyder's EstateSupreme Court of Pennsylvania · 1907
- Estate of Milton S. Wycoff, Deceased, Zions First National Bank v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1974
- Horn's EstateSupreme Court of Pennsylvania · 1934
- Gardner v. McNealCourt of Appeals of Maryland · 1911
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