Estate of Radel v. Commissioner
United States Tax Court
Decendent (D) died intestate and was survived by his wife and three adult children. D's property interests, including the homestead, passed to his spouse and children pursuant to Minnesota laws of descent and distribution. During the administration of the estate, D's spouse petitioned for and received a "spouse allowance" pursuant to sec. 525.15(4), Minn. Stat. Ann. (West 1975). She also disclaimed her life estate in the homestead.
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Decendent (D) died intestate and was survived by his wife and three adult children. D's property interests, including the homestead, passed to his spouse and children pursuant to Minnesota laws of descent and distribution. During the administration of the estate, D's spouse petitioned for and received a "spouse allowance" pursuant to sec. 525.15(4), Minn. Stat. Ann. (West 1975). She also disclaimed her life estate in the homestead. Held, the grant language of sec. 525.15(4) is not discretionary and contains no contingencies, therefore, the "spouse allowance" is a nonterminable interest under…
1Opinion of the Court
Estate of Harlin A. Radel, Deceased, Lorraine L. Radel, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Radel v. Commissioner
Docket No. 29631-84
United States Tax Court
88 T.C. 1143; 1987 U.S. Tax Ct. LEXIS 64; 88 T.C. No. 64;
May 4, 1987; As Amended May 18, 1987 May 4, 1987, Filed
Decision will be entered under Rule 155.
Decendent (D) died intestate and was survived by his wife and three adult children. D's property interests, including the homestead, passed to his spouse and children pursuant to Minnesota laws of descent and distribution. During the…
2Cases cited17 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Jackson v. United StatesSupreme Court of the United States · 1964
- Elizabeth Joan Allen and Alice Edna Stuhmer, Individually and as Executrices of the Estate of Chester A. Allen, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1966
- United States v. Louise M. Quivey and Robert G. Simmons, Jr., Co-Executors of the Estate of M. B. Quivey, DeceasedCourt of Appeals for the Eighth Circuit · 1961
- Sevcik v. Commissioner of TaxationSupreme Court of Minnesota · 1959
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