Glen v. Commissioner
United States Tax Court
Decedent entered into a property settlement agreement with his then wife, Jane, prior to divorce, in which the wife relinquished all of her rights against decedent including a right under local law to one-third of his personal property outright upon divorce. Subsequently decedent was divorced from Jane by a court decree which made no mention of the property settlement agreement.
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Decedent entered into a property settlement agreement with his then wife, Jane, prior to divorce, in which the wife relinquished all of her rights against decedent including a right under local law to one-third of his personal property outright upon divorce. Subsequently decedent was divorced from Jane by a court decree which made no mention of the property settlement agreement. Pursuant to the property settlement agreement decedent created three trusts for the benefit of himself, his son, and Jane; he retained life estates in two of these trusts which were included in his estate for estate…
1Opinion of the Court
Estate of Robert Rodger Glen, Deceased, Claire Huntington Glen, Executrix, Petitioner, v. Commissioner of Internal Revenue, Respondent; Morgan Guaranty Trust Company of New York, Trustee Under Instrument Created by Robert Rodger Glen, Deceased, Petitioner, v. Commissioner of Internal Revenue, Respondent
Glen v. Commissioner
Docket Nos. 365-62, 364-62
United States Tax Court
45 T.C. 323; 1966 U.S. Tax Ct. LEXIS 152;
January 4, 1966, Filed
Decisions will be entered under Rule 50.
Decedent entered into a property settlement agreement with his then wife, Jane, prior to divorce, in which the wife…
Also in this document: Dissent · Drennen; Dissent · Tannenwald.
2Cases cited36 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- United States v. DavisSupreme Court of the United States · 1962
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Merrill v. FahsSupreme Court of the United States · 1945
- Harris v. CommissionerSupreme Court of the United States · 1950
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