Estate of Lewis v. Commissioner
United States Tax Court
Held: That under the decedent's will there passed to the surviving spouse a one-third interest in the entire net probate estate and that the value of such one-third interest is allowable as a marital deduction under section 2056 of the Internal Revenue Code of 1954. Held, further, that the petitioner is liable for an addition to tax under section 6651 of the Internal Revenue Code of 1954, for failure timely to file an estate tax return.
1Opinion of the Court
Estate of Louis Lewis, Deceased, Jennie Lewis and Elias Lewis, Executors v. Commissioner.
Estate of Lewis v. Commissioner
Docket No. 95017.
United States Tax Court
T.C. Memo 1963-331; 1963 Tax Ct. Memo LEXIS 15; 22 T.C.M. (CCH) 1732; T.C.M. (RIA) 63331;
December 20, 1963
Held: That under the decedent's will there passed to the surviving spouse a one-third interest in the entire net probate estate and that the value of such one-third interest is allowable as a marital deduction under section 2056 of the Internal Revenue Code of 1954.
Held, further, that the petitioner is liable for an addition to tax…
2Cases cited20 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Beck Chemical Equipment Corp. v. CommissionerUnited States Tax Court · 1957
- Hatfried, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1947
- Helvering v. GrinnellSupreme Court of the United States · 1935
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