Estate of Gertrude Dodd v. Commissioner
United States Tax Court
In computing decedent's net estate petitioners deducted the full amount of bequests to certain charities, the payment of which was subject to intervening life estates. Held, the amount deductible is the amount of the bequests reduced by an amount representing the delayed receipt, following Henry R. Ickelheimer, et al., Executors, 14 B.T.A. 1317.
1Opinion of the Court
Estate of Gertrude Dodd, Deceased, Alice Castree Williams and Archibald A. Gulick, Executors v. Commissioner.
Estate of Gertrude Dodd v. Commissioner
Docket No. 8618.
United States Tax Court
1947 Tax Ct. Memo LEXIS 186; 6 T.C.M. (CCH) 651; T.C.M. (RIA) 47154;
June 13, 1947
In computing decedent's net estate petitioners deducted the full amount of bequests to certain charities, the payment of which was subject to intervening life estates. Held, the amount deductible is the amount of the bequests reduced by an amount representing the delayed receipt, following Henry R. Ickelheimer, et al., Executors,…
2Cases cited4 opinions
- Cromwell v. CommissionerUnited States Board of Tax Appeals · 1931
- Waldman v. CommissionerUnited States Board of Tax Appeals · 1942
- Caughey v. CommissionerUnited States Board of Tax Appeals · 1941
- Appeal of Estate of JacksonUnited States Board of Tax Appeals · 1926