Estate of Barr v. Commissioner
United States Tax Court
Held, amounts of a "wage dividend" death benefit and a "salary" death benefit, paid to decedent's widow pursuant to discretionary action of the former employer, are not includable in decedent's gross estate either under section 2033 or under section 2039, I.R.C. 1954.
1Opinion of the Court
Estate of William E. Barr, Deceased, Frances M. Barr, Executrix, Petitioner, v. Commissioner of Internal Revenue, Respondent
Estate of Barr v. Commissioner
Docket No. 88247
United States Tax Court
40 T.C. 227; 1963 U.S. Tax Ct. LEXIS 136;
May 3, 1963, Filed
Decision will be entered for the petitioner.
Held, amounts of a "wage dividend" death benefit and a "salary" death benefit, paid to decedent's widow pursuant to discretionary action of the former employer, are not includable in decedent's gross estate either under section 2033 or under section 2039, I.R.C. 1954.
Thomas C. Taylor, for the…
2Cases cited14 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- United States v. JacobsSupreme Court of the United States · 1939
- Brown v. United StatesSupreme Court of the United States · 1921
- Estate of J. William Bahen, Deceased, Kathleen Privett Bahen, Sole v. The United StatesUnited States Court of Claims · 1962
- Dimock v. CorwinCourt of Appeals for the Second Circuit · 1938
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