Legal Opinion
United States Trust Company of New York, Estate of Ralph Slocum Davenport, Deceased v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided September 3, 1963No. 320, Docket 28041PublishedCited by 14 opinions
1Opinion of the Court
LUMBARD, Chief Judge.
The sole question in this case is whether certain property left to a surviving spouse, which was relinquished by her in return for an agreement by the decedent’s daughters to allow the probate of another will devising French realty to her, qualifies for the marital deduction. We affirm the determination of the Tax Court, 38 T.C. 670 (1962), disallowing said deduction.
The decedent, Dr. Ralph S. Davenport, a United States citizen, died in Paris, France, on July 18, 1955, possessed of property which included real estate situated in France. He sought to dispose of his assets…
2Cases cited2 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Davenport v. CommissionerUnited States Tax Court · 1962
3Cited by14 opinions
- The Citizens & Southern National Bank, as Administrator and John L. Burge, as Estate of Chester A. Burge, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Dodd v. United StatesDistrict Court, D. New Jersey · 1963
- Estate of Frost v. CommissionerUnited States Tax Court · 1993
- Harry D. Schroeder, of the Estate of Thomas J. Woodmansee, Deceased v. United StatesCourt of Appeals for the Tenth Circuit · 1991
- McGauley v. CommissionerCourt of Appeals for the Second Circuit · 1974
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