Estate of Miller v. Commissioner
United States Tax Court
1. Held, the amount of an unclaimed bequest, includable in decedent's gross estate under sec. 2033, I.R.C. 1954, determined. 2. Decedent was predeceased by her husband. The husband's will divided his estate into two portions. The first portion, Share A, was bequeathed to decedent outright, unreduced by expenses.
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1. Held, the amount of an unclaimed bequest, includable in decedent's gross estate under sec. 2033, I.R.C. 1954, determined. 2. Decedent was predeceased by her husband. The husband's will divided his estate into two portions. The first portion, Share A, was bequeathed to decedent outright, unreduced by expenses. The second portion, Share B, was first to bear the expenses of administration and then to be placed in trust with the income payable to decedent for life, the remainder payable to others. Under Florida law decedent was entitled to the net income earned by her husband's estate during…
1Opinion of the Court
Sterrett, Judge:
Respondent determined a deficiency of $35,917.94 in the estate tax due from the Estate of Eva M. Miller, deceased. This Court is to decide whether there is includable in the above-named estate, under section 2033,1 an unpaid bequest from the deceased’s husband. We must also decide whether the income generated and retained by the husband’s estate and a testamentary trust established thereunder was payable to Eva M. Miller, and, if so, whether Eva M. Miller in effect made a transfer of such income within the meaning of sections 2036 and 2038.
FINDINGS OP FACT
All of the facts have…
2Cases cited34 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Brown v. RoutzahnCourt of Appeals for the Sixth Circuit · 1933
- Story Ex Rel. Story v. First National Bank & Trust Co.Supreme Court of Florida · 1934
- Murphy v. MurphySupreme Court of Florida · 1936
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3Cited by2 opinions
- Lumbert v. Estate of CarterDistrict Court of Appeal of Florida · 2004
- Estate of Miller v. CommissionerUnited States Tax Court · 1972