Estate of Bruning v. Commissioner
United States Tax Court
Decedent died testate on April 22, 1982, survived by his wife and three children. On March 2, 1981, decedent had executed a trust agreement and a will which he did not amend or revoke prior to his death. The trust agreement contains a formula marital deduction provision. Held, the formula marital deduction provision in decedent's will is not a "formula" within the meaning of sec. 403(e)(3), Economic Recovery Tax Act of 1981, Pub.
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Decedent died testate on April 22, 1982, survived by his wife and three children. On March 2, 1981, decedent had executed a trust agreement and a will which he did not amend or revoke prior to his death. The trust agreement contains a formula marital deduction provision. Held, the formula marital deduction provision in decedent's will is not a "formula" within the meaning of sec. 403(e)(3), Economic Recovery Tax Act of 1981, Pub. L. 97-34, 95 Stat. 305. Consequently, that statute does not preclude petitioner from qualifying for an unlimited marital deduction under I.R.C. sec. 2056. Estate of…
1Opinion of the Court
ESTATE OF FRANCIS L. BRUNING, DECEASED, ILSE M. BRUNING, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Bruning v. Commissioner
Docket No. 4352-86.
United States Tax Court
T.C. Memo 1988-5; 1988 Tax Ct. Memo LEXIS 5; 54 T.C.M. (CCH) 1469; T.C.M. (RIA) 88005;
January 4, 1988.
Decedent died testate on April 22, 1982, survived by his wife and three children. On March 2, 1981, decedent had executed a trust agreement and a will which he did not amend or revoke prior to his death. The trust agreement contains a formula marital deduction provision.
Held, the…
2Cases cited3 opinions
- Freesen v. CommissionerUnited States Tax Court · 1985
- O. Robert Freesen v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Estate of Neisen v. CommissionerUnited States Tax Court · 1987
3Cited by9 opinions
- Estate of Francis L. Bruning, Deceased, Ilse M. Bruning, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1989
- Estate of Levitt v. CommissionerUnited States Tax Court · 1990
- Estate of Blair v. CommissionerUnited States Tax Court · 1988
- Estate of Nix v. CommissionerUnited States Tax Court · 1996
- Estate of Robert F. Klein v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
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