Huntington Nat'l Bank v. Commissioner
United States Tax Court
1. An amount of $ 25,000, allowed for one year's support for decedent's widow, paid by the executor of decedent's estate after the death of the widow to the executrix of her estate, without a showing that the amount was "reasonably required and actually expended for the support" of the widow, held, not allowable as a deduction under section 812 (b), I. R. C. 2. Marion County Federation of Women's Clubs, of Marion, Ohio, held organized and exclusively operated for charitable…
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1. An amount of $ 25,000, allowed for one year's support for decedent's widow, paid by the executor of decedent's estate after the death of the widow to the executrix of her estate, without a showing that the amount was "reasonably required and actually expended for the support" of the widow, held, not allowable as a deduction under section 812 (b), I. R. C. 2. Marion County Federation of Women's Clubs, of Marion, Ohio, held organized and exclusively operated for charitable or educational purposes within the purview of section 812 (d), I. R. C., and hence the value of the devise to it of…
1Opinion of the Court
OPINION.
Van Fossan, Judge:
The first question to be considered is whether the payment of $25,000 made by the executor of decedent’s estate to the estate of decedent’s widow is an allowable deduction under the provisions of section 812 (b) (3) or (5) of the Internal Revenue Code.1
Section 81.40 of Regulations 105 provides that the support of dependents of the decedent during the settlement of the estate is deductible pursuant to the following rules:(a) In order to be deductible, the allowance must be authorized by the laws of the jurisdiction in which the estate is being administered, and not in…
2Cases cited13 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Brown v. HelveringSupreme Court of the United States · 1934
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
- Simpson v. United StatesSupreme Court of the United States · 1920
- Jennings v. CommissionerUnited States Tax Court · 1948
8 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- United States v. HarrissSupreme Court of the United States · 1954
- Estate of Christ v. Comm'rUnited States Tax Court · 1970
- Church in Boston v. CommissionerUnited States Tax Court · 1978
- Weller v. CommissionerUnited States Tax Court · 1962
- Gregory v. CommissionerUnited States Tax Court · 1963
47 more not listed; retrieve them via the Exa API.