Dutcher v. Commissioner
United States Tax Court
On the facts, held, 3,928 shares of Selected American Shares were includible in decedent's gross estate. Held, further, decedent's estate is entitled to include $ 13,000 in the estate tax marital deduction as a cash payment made to decedent's widow under a settlement agreement which settled her will contest.
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On the facts, held, 3,928 shares of Selected American Shares were includible in decedent's gross estate. Held, further, decedent's estate is entitled to include $ 13,000 in the estate tax marital deduction as a cash payment made to decedent's widow under a settlement agreement which settled her will contest. Held, further, $ 6,000 executors' commissions and attorneys' fees and miscellaneous administration expenses in the amount of $ 10,661.16 were properly disallowed by respondent as administration expenses.
1Opinion of the Court
OPINION.
MulRonet, Judge:
Respondent determined a deficiency in petitioner’s estate tax of $18,562.99. The questions for decision are:(1) Whether 3,928 shares of Selected American Shares, a mutual fund, were includible in decedent’s gross estate;(2) Whether miscellaneous administration expenses in the amount of $10,661.16, disallowed by respondent, are deductible as expenses of decedent’s estate.(3) Whether the estate is entitled to include $13,000 in the estate tax marital deduction for a cash payment made to decedent’s widow under a settlement agreement; and(4) Whether $6,000 of executors’…
2Cases cited1 opinion
- Barrett v. CommissionerUnited States Tax Court · 1954
3Cited by22 opinions
- Estate of Heckscher v. CommissionerUnited States Tax Court · 1975
- Estate of Landers v. CommissionerUnited States Tax Court · 1962
- Estate of Brandon v. CommissionerUnited States Tax Court · 1986
- Estate of Reilly v. CommissionerUnited States Tax Court · 1981
- Moore v. United StatesDistrict Court, W.D. Kentucky · 1963
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