Estate of Hubert v. Commissioner
United States Tax Court
Pursuant to a good faith settlement of a will contest alleging undue influence, decedent's 1982 will and codicils thereto were amended to provide, inter alia, for the division of the residuary estate into marital and charitable portions with the allocation of principal, accumulated income, and expenses to each.
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Pursuant to a good faith settlement of a will contest alleging undue influence, decedent's 1982 will and codicils thereto were amended to provide, inter alia, for the division of the residuary estate into marital and charitable portions with the allocation of principal, accumulated income, and expenses to each. Held, the amounts passing to the marital and charitable shares are those in the settlement agreement and are not limited to the amounts that would have passed under the 1982 will and codicils. Held, further, the marital and charitable deductions are to be reduced only by the portion of…
1Concurring in part, dissenting in partHalpern, J.
I. Limitations on Deductions Based on the 1982 Will
A. Settlement Agreement: Marital Deduction
Mrs. Hubert challenged the will of her late husband on the ground that it was executed under undue influence in favor of certain charitable beneficiaries. Pursuant to the second and final settlement agreement (the settlement agreement), to which respondent was not a party, Mrs. Hubert received from the estate of Mr. Hubert (the estate) an amount in excess of what she would have received under her late husband’s last will. The majority holds that the marital deduction is determined based on the amount…
2Cases cited13 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Barrett v. CommissionerUnited States Tax Court · 1954
- United States v. Lottie A. Mappes, Individually, and Ernest E. Mappes, of the Estate of William G. Mappes, DeceasedCourt of Appeals for the Tenth Circuit · 1963
- Philip H. Alston, Jr., and the Citizens and Southern National Bank, Executors of the Estate of Charles Loridans v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- Estate of Richardson v. CommissionerUnited States Tax Court · 1987
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