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
Estate of Michael G. Rudnick, Charlotte R. Hirshberg, Administratrix, Petitioner, v. Commissioner of Internal Revenue, Respondent
Estate of Rudnick v. Commissioner
Docket No. 83247
United States Tax Court
36 T.C. 1021; 1961 U.S. Tax Ct. LEXIS 74;
September 15, 1961, Filed
Decision will be entered under Rule 50.
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…
2Cases cited21 opinions
- United States v. RyersonSupreme Court of the United States · 1941
- 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
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