Estate of Tilyou v. Commissioner
United States Tax Court
Decedent left his entire residuary estate to his wife with a condition that if she died before she was "entitled to any part or share of my residuary estate * * *," then said residuary would go to his children. Held, the personal property in decedent's residuary estate was not an "interest in personal property" includable for purposes of determining the marital deduction under sec. 2056(a), I.R.C. 1954.
1Opinion of the Court
Quealy, Judge:
The respondent determined a deficiency in the Federal estate tax of the Estate of Francis S. Tilyou, deceased, in the amount of $112,600.21.
The question to be decided is whether the personal property of the residuary estate of Francis S. Tilyou is an “interest in property” for purposes of determining the marital deduction of the estate under section 2056(a).1
FINDINGS OF FACT
Some of the facts are stipulated. The stipulation of facts and exhibits thereto are incorporated herein by reference.
Francis S. Tilyou (hereinafter sometimes referred to as either the decedent or the…
2Cases cited9 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Blood v. . KaneNew York Court of Appeals · 1892
- In Re Estate of Harry Fried, Deceased. Ethel Fried v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971
- Estate of Fried v. CommissionerUnited States Tax Court · 1970
- Selling v. CommissionerUnited States Tax Court · 1955
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Estate of Howard v. CommissionerUnited States Tax Court · 1988
- Estate of Francis S. Tilyou by Florence J. Tilyou v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1972
- Estate of Bond v. CommissionerUnited States Tax Court · 1995
- Estate of Bond v. CommissionerUnited States Tax Court · 1995
- Estate of Howard v. CommissionerUnited States Tax Court · 1988
3 more not listed; retrieve them via the Exa API.