Estate of Baldwin v. Commissioner
United States Tax Court
Decedent was survived by Charlene, her daughter and only child. When the executor of decedent's purported will declined to serve, Charlene was appointed administratrix. The purported will placed the bulk of the estate in trust, with the income to be accumulated during Charlene's married life and paid to her only in the event of certain contingencies. On the death of Charlene, the remainder of the estate was to be paid to a charity and a class of beneficiaries.
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Decedent was survived by Charlene, her daughter and only child. When the executor of decedent's purported will declined to serve, Charlene was appointed administratrix. The purported will placed the bulk of the estate in trust, with the income to be accumulated during Charlene's married life and paid to her only in the event of certain contingencies. On the death of Charlene, the remainder of the estate was to be paid to a charity and a class of beneficiaries. Charlene, as decedent's only heir at law, stood to benefit if the purported will was not probated, and Charlene failed to file the…
1Opinion of the Court
Estate of Louvine M. Baldwin, Deceased, Charlene B. Hensley, Administratrix, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Baldwin v. Commissioner
Docket No. 7794-70
United States Tax Court
59 T.C. 654; 1973 U.S. Tax Ct. LEXIS 173;
February 12, 1973, Filed
Decision will be entered under Rule 50.
Decedent was survived by Charlene, her daughter and only child. When the executor of decedent's purported will declined to serve, Charlene was appointed administratrix. The purported will placed the bulk of the estate in trust, with the income to be accumulated during Charlene's…
2Cases cited7 opinions
- Swayne v. CommissionerUnited States Tax Court · 1964
- Davison v. SibleySupreme Court of Georgia · 1913
- Lester v. MathewsSupreme Court of Georgia · 1876
- Pharr v. McDonaldSupreme Court of Georgia · 1935
- Sussman v. United StatesDistrict Court, E.D. New York · 1962
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