Babcock v. Commissioner
United States Tax Court
Estate Tax -- Apportionment -- Marital Deduction -- Pennsylvania Inheritance Tax -- Sec. 812 (e) (1) (E) (i) (1939 Code). -- The Pennsylvania inheritance tax, a charge on the property received and not on the estate of the decedent, has the effect of reducing the net value of the interest of the surviving spouse and must be subtracted in determining the marital deduction.
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Estate Tax -- Apportionment -- Marital Deduction -- Pennsylvania Inheritance Tax -- Sec. 812 (e) (1) (E) (i) (1939 Code). -- The Pennsylvania inheritance tax, a charge on the property received and not on the estate of the decedent, has the effect of reducing the net value of the interest of the surviving spouse and must be subtracted in determining the marital deduction. No part of that tax is shifted to the estate or other beneficiaries thereof by the 1937 statute of Pennsylvania on apportionment of estate taxes.
1Opinion of the Court
Estate of Edward V. Babcock, Deceased, Mellon National Bank and Trust Company and Mary A. Babcock, Executors, Petitioner, v. Commissioner of Internal Revenue, Respondent
Babcock v. Commissioner
Docket No. 44791
United States Tax Court
23 T.C. 888; 1955 U.S. Tax Ct. LEXIS 242;
February 18, 1955, Filed
Decision will be entered under Rule 50.
Estate Tax -- Apportionment -- Marital Deduction -- Pennsylvania Inheritance Tax -- Sec. 812 (e) (1) (E) (i) (1939 Code). -- The Pennsylvania inheritance tax, a charge on the property received and not on the estate of the decedent, has the effect of reducing the…
2Cases cited8 opinions
- Mellon EstateSupreme Court of Pennsylvania · 1943
- Harvey EstateSupreme Court of Pennsylvania · 1944
- Spangenberg EstateSupreme Court of Pennsylvania · 1948
- Estate of Clarence v. Elliott, Dec'd.Superior Court of Pennsylvania · 1934
- Youngblood's EstateSuperior Court of Pennsylvania · 1935
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