Darlington v. Commissioner
United States Tax Court
The tax clause of decedent's will provided for all taxes to be paid out of the residue of his estate. The will also provided that the residue was to be divided among charitable and individual legatees. The executors elected a deduction under section 2053(d), I.R.C. 1954, for the State inheritance taxes paid on the charitable bequests. Respondent disallowed the deduction on the ground that the conditions of section 2053(d)(2) had not been met.
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The tax clause of decedent's will provided for all taxes to be paid out of the residue of his estate. The will also provided that the residue was to be divided among charitable and individual legatees. The executors elected a deduction under section 2053(d), I.R.C. 1954, for the State inheritance taxes paid on the charitable bequests. Respondent disallowed the deduction on the ground that the conditions of section 2053(d)(2) had not been met. The executors petitioned for and received a State court decree which provided that if a benefit arose from the deduction, it would inure solely to the…
1Opinion of the Court
Mulroney, Judge:
The respondent determined a deficiency in petitioner’s estate tax of $12,635.38. The sole question for decision is whether the petitioner is entitled to a deduction for Pennsylvania inheritance tax paid on amounts passing to charities under section 2053(d) of the Internal Revenue Code of 1954.1
FINDINGS OF FACT.
Some of the facts have been stipulated. They are found accordingly.
Petitioner, the Estate of Isaac Gr. Darlington, filed its estate tax return with the district director of internal revenue at Philadelphia, Pennsylvania, on January 10,1958.
Isaac Gr. Darlington died…
2Cases cited9 opinions
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Green v. CommissionerUnited States Tax Court · 1946
- First National Bank of Montgomery v. United StatesDistrict Court, M.D. Alabama · 1959
- Estate of Arthur Sweet, Deceased. Tracy-Collins Trust Company, Administrator v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1956
- Estate of Rainger v. CommissionerUnited States Tax Court · 1949
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Emmons v. CommissionerUnited States Tax Court · 1989
- Estate of Isaac G. Darlington, Provident Tradements Bank and Trust Company and Claude C. Smith, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
- Bosch v. CommissionerUnited States Tax Court · 1964
- Lanigan v. CommissionerUnited States Tax Court · 1965
- Hagenlocher v. CommissionerUnited States Tax Court · 1964
5 more not listed; retrieve them via the Exa API.