Estate of Rudnick v. Commissioner
United States Tax Court
Held, terminable interest rule applies to widow's allowance generally and specifically in Massachusetts. Held, further, that widow's allowance under Mass. Gen. Laws, ch. 196, sec. 2 (1932), does not constitute a terminable interest under section 2056(b) and the amount thereof is deductible as a marital deduction under section 2056(a), I.R.C. 1954.
1Opinion of the Court
OPINION.
Drennen, Judge:
Respondent determined a deficiency in the estate tax liability of petitioner in the amount of $1,768.09. The only issue for decision is whether a widow’s allowance paid to decedent’s wife under Massachusetts law qualifies for the marital deduction under section 2056 of the Internal Revenue Code of 1954.
All the facts were stipulated and are found as stipulated.
Michael G. Rudnick died intestate on August 21, 1955, a resident of Brookline, Massachusetts. He was survived by his widow, Charlotte R. Rudnick, who has since remarried and is now named Charlotte R. Hirshberg, and…
2Cases cited19 opinions
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Pipe v. CommissionerUnited States Tax Court · 1954
- Estate of Edward A. Cunha, Deceased, Bank of America, National Trust and Savings Association v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Estate of Rensenhouse v. CommissionerUnited States Tax Court · 1959
- Estate of Cunha v. CommissionerUnited States Tax Court · 1958
14 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Jackson v. United StatesSupreme Court of the United States · 1964
- Estate of Avery v. CommissionerUnited States Tax Court · 1963
- Estate of Landers v. CommissionerUnited States Tax Court · 1962
- Estate of Abely v. CommissionerUnited States Tax Court · 1973
- Second National Bank of New Haven v. United StatesDistrict Court, D. Connecticut · 1963
11 more not listed; retrieve them via the Exa API.