Estate of Van Horne v. Commissioner
United States Tax Court
1. At her death, decedent was obligated to pay a monthly sum to her former husband for the remainder of his life. Decedent's ex-husband properly filed his claim against decedent's estate, and the claim was approved by the State court with jurisdiction over the estate. Decedent's ex-husband died 7 months after decedent, thus extinguishing the estate's obligation after only seven payments. His early death was unexpected at the time of her death.
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1. At her death, decedent was obligated to pay a monthly sum to her former husband for the remainder of his life. Decedent's ex-husband properly filed his claim against decedent's estate, and the claim was approved by the State court with jurisdiction over the estate. Decedent's ex-husband died 7 months after decedent, thus extinguishing the estate's obligation after only seven payments. His early death was unexpected at the time of her death. Held, the obligation was fully enforceable as of the date of decedent's death and the estate is therefore entitled to a deduction for the actuarial…
1Opinion of the Court
Estate of Ada E. Van Horne, Deceased, Robert L. Farmer and Richard R. Cole, Executors, Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Van Horne v. Commissioner
Docket No. 3399-80
United States Tax Court
78 T.C. 728; 1982 U.S. Tax Ct. LEXIS 107; 78 T.C. No. 48;
April 26, 1982, Filed
Decision will be entered under Rule 155.
1. At her death, decedent was obligated to pay a monthly sum to her former husband for the remainder of his life. Decedent's ex-husband properly filed his claim against decedent's estate, and the claim was approved by the State court with jurisdiction over…
2Cases cited28 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Humes v. United StatesSupreme Court of the United States · 1928
- United States v. MasonSupreme Court of the United States · 1973
- Commissioner of Internal Revenue v. MaresiCourt of Appeals for the Second Circuit · 1946
- Estate of Boeshore v. CommissionerUnited States Tax Court · 1982
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