Watson v. Commissioner
United States Tax Court
Estate Tax -- Deduction -- Claim Against Estate -- Settlement Agreement and Decree of Divorce -- Section 812 (b) (3). -- The claim of a divorced wife founded upon the decree of divorce which approved and adopted the terms of a prior separation agreement is deductible under section 812 (b) (3). Estate of Pompeo M. Maresi, 6 T. C. 582, affd. 156 F. 2d 929, approved in Harris v. Commissioner, 340 U.S. 106, followed.
1Opinion of the Court
OPINION.
Murdock, Judge:
The Commissioner determined a deficiency of $8,736.88 in estate tax. The only issue is whether the Commissioner erred in denying a deduction of $76,315.99 representing a claim of Jean W. Watson, a divorced former wife of the decedent. The facts have been presented by a stipulation.
The estate tax return was filed with the collector of internal revenue for the first district of New York.
The decedent and Jean W. Watson, while husband and wife, entered into a separation agreement dated May 9, 1942. It provided, inter alia:
If at the time of the death of the party of the…
2Cases cited4 opinions
- Commissioner of Internal Revenue v. MaresiCourt of Appeals for the Second Circuit · 1946
- McMurtry v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1953
- Estate of Maresi v. CommissionerUnited States Tax Court · 1946
- McMurtry v. CommissionerUnited States Tax Court · 1951
3Cited by23 opinions
- Glen v. CommissionerUnited States Tax Court · 1966
- Commissioner of Internal Revenue v. Estate of Myles C. Watson, Garden City Bank & Trust CompanyCourt of Appeals for the Second Circuit · 1954
- Keller v. CommissionerUnited States Tax Court · 1965
- Bowers v. CommissionerUnited States Tax Court · 1955
- Estate of Rubin v. CommissionerUnited States Tax Court · 1972
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