Estate of Bender v. Commissioner
United States Tax Court
P carried back NOLs from the short year in which decedent died to 6 previous years. P declared tax reductions attributable to these amounts as undisclaimed estate assets includable in the widow's spousal share. P deducted gross income tax liabilities for carryback years (without offsetting tax reductions due to carrybacks) as estate debts payable by all legatees.
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P carried back NOLs from the short year in which decedent died to 6 previous years. P declared tax reductions attributable to these amounts as undisclaimed estate assets includable in the widow's spousal share. P deducted gross income tax liabilities for carryback years (without offsetting tax reductions due to carrybacks) as estate debts payable by all legatees. R offset each year's original tax liability against reductions from carrybacks for the same year, then netted all the years to arrive at one net income tax liability, treated as a single estate debt. This reduced the spousal share…
1Opinion of the Court
Estate of Edward P. Bender, Martha A. Bender, Executrix, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Bender v. Commissioner
Docket No. 9338-82
United States Tax Court
86 T.C. 770; 1986 U.S. Tax Ct. LEXIS 117; 86 T.C. No. 49;
April 22, 1986, Filed
Decision will be entered under Rule 155.
P carried back NOLs from the short year in which decedent died to 6 previous years. P declared tax reductions attributable to these amounts as undisclaimed estate assets includable in the widow's spousal share. P deducted gross income tax liabilities for carryback years (without offsetting…
2Cases cited24 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Naftel v. CommissionerUnited States Tax Court · 1985
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
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