Estate of Ahlstrom v. Commissioner
United States Tax Court
Under decedent's will his widow was left certain property outright and she was given a fractional interest in certain trust income. Four years after his death the widow decided to elect dower in lieu of the share of her husband's estate provided for her by the will. She, however, had failed to file timely election to take dower as required by State statute.
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Under decedent's will his widow was left certain property outright and she was given a fractional interest in certain trust income. Four years after his death the widow decided to elect dower in lieu of the share of her husband's estate provided for her by the will. She, however, had failed to file timely election to take dower as required by State statute. The Probate Court subsequently permitted the untimely election, and a State trial court entered an order approving the Probate Court's action, albeit out of time, upon petition of the testamentary trustee for instructions. Held: The…
1Opinion of the Court
OPINION
Section 2056 of the Internal Kevenue Code of 19542 permits a deduc-1 tion from the gross estate commonly known as the marital deduction. Section 2056(a) provides that the deduction shall 'be an amount equal to the value of property which “passes or has passed” from the decedent to his surviving spouse. The “passing” requirement is defined by example in section 2056(e). In order to meet the statutory requirement and thus qualify property as a marital deduction, the interest in property must fall within one of the enumerated categories.
Petitioner contends that the estate should receive a…
2Cases cited10 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Hill v. MorrisSupreme Court of Florida · 1956
- J. M. Underwood and Harry B. Brown, Executors of the Estate of Robert Boone Scott, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1969
- In Re Aron's EstateDistrict Court of Appeal of Florida · 1960
- Estate of Pangas v. CommissionerUnited States Tax Court · 1969
5 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Farley v. United StatesUnited States Court of Claims · 1978
- Estate of Caswell v. CommissionerUnited States Tax Court · 1974
- Parker v. CommissionerUnited States Tax Court · 1974
- Estate of Manscill v. CommissionerUnited States Tax Court · 1992
- Estate of Stanley M. Carpenter, Deceased William R. Thomas, Administrator v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1995
7 more not listed; retrieve them via the Exa API.