Estate of Robinson v. Commissioner
United States Tax Court
Pursuant to a settlement agreement incorporated in a Nevada divorce decree, decedent maintained life insurance policies of which his former wife was beneficiary. Held, the proceeds of the policies, which were included in decedent's gross estate, are deductible by reason of sec. 2053(a)(4), I.R.C. 1954.
1Opinion of the Court
Estate of William E. Robinson, Deceased, Ellan R. Hunter, Formerly Ellan Reid Robinson, and Marshall M. Criser, Co-Executors, Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Robinson v. Commissioner
Docket No. 8610-72
United States Tax Court
63 T.C. 717; 1975 U.S. Tax Ct. LEXIS 176;
March 24, 1975, Filed
Decision will be entered under Rule 155.
Pursuant to a settlement agreement incorporated in a Nevada divorce decree, decedent maintained life insurance policies of which his former wife was beneficiary. Held, the proceeds of the policies, which were included in decedent's gross…
2Cases cited18 opinions
- Ingram v. United StatesSupreme Court of the United States · 1959
- Harris v. CommissionerSupreme Court of the United States · 1950
- Commissioner of Internal Revenue v. MaresiCourt of Appeals for the Second Circuit · 1946
- Estate of Hagmann v. CommissionerUnited States Tax Court · 1973
- Lewis v. LewisNevada Supreme Court · 1931
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