Sbicca v. Commissioner
United States Tax Court
1. The decedent and his wife were residents of the State of California. In his will he gave, devised, and bequeathed the residue of his estate to his wife "if she is living at the time of the entry of the Order of Final Distribution of my estate," and further provided that if she should not be living at such time, the residue of the estate should vest in his five children.
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1. The decedent and his wife were residents of the State of California. In his will he gave, devised, and bequeathed the residue of his estate to his wife "if she is living at the time of the entry of the Order of Final Distribution of my estate," and further provided that if she should not be living at such time, the residue of the estate should vest in his five children. Held, that the interest so given to the surviving wife was a terminable interest and that the estate is not entitled to a marital deduction with respect to the property in question under section 812(e) of the Internal…
1Opinion of the Court
Estate of Frank Sbicca, Deceased, Ernesta Sbicca and Arthur Sbicca, Executors, Petitioner, v. Commissioner of Internal Revenue, Respondent
Sbicca v. Commissioner
Docket No. 70987
United States Tax Court
35 T.C. 96; 1960 U.S. Tax Ct. LEXIS 45;
October 24, 1960, Filed
Decision will be entered under Rule 50.
1. The decedent and his wife were residents of the State of California. In his will he gave, devised, and bequeathed the residue of his estate to his wife "if she is living at the time of the entry of the Order of Final Distribution of my estate," and further provided that if she should not be…
2Cases cited27 opinions
- United States v. RobbinsSupreme Court of the United States · 1926
- Middlebrook v. PerkinsCalifornia Supreme Court · 1943
- Spreckels v. SpreckelsCalifornia Supreme Court · 1916
- Blethen v. Pacific Mutual Life InsuranceCalifornia Supreme Court · 1926
- Estate of Harrison P. Shedd, Deceased First National Bank of Arizona, Phoenix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
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