Lewis v. Commissioner
United States Tax Court
Held, that the claim of decedent's husband against decedent's estate cannot be deducted by said estate under sec. 2053(a), I.R.C. 1954, as a claim which is allowable by the laws of the jurisdiction where the estate was administered because the claim was barred by the Michigan statute of limitations, notwithstanding that such claim was allowed by a Probate Court in accordance with an agreement between the claimant and the takers under decedent's will.
1Opinion of the Court
OPINION
The only issue presented is whether Albert’s claim against the estate of his deceased wife, Anna, was allowable as a deduction from her gross estate by virtue of section 2053(a).3 The resolution of this issue depends on whether his claim was allowable against the estate in 1961 by the laws of the State of Michigan. We answer in the negative because of the applicability of the Michigan statute of limitations. Respondent’s determination of deficiency, therefore, must be upheld.
Petitioner first contends that Albert’s claim was valid under Michigan law. Petitioner additionally contends…
2Cases cited11 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- McHugh v. Estate of DowdMichigan Supreme Court · 1891
- In Re Baldwin's EstateMichigan Supreme Court · 1945
- Wolfsen v. SmythCourt of Appeals for the Ninth Circuit · 1955
- Estate of Charles B. Wolf, Charles S. Wold, Frances G. Wolf, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Greenberg v. CommissionerUnited States Tax Court · 1981
- Estate of Thompson v. CommissionerUnited States Tax Court · 1980
- Estate of Gosch v. CommissionerUnited States Tax Court · 1976
- Estate of Bath v. Comm'rUnited States Tax Court · 1975
- Estate of Cole v. CommissionerUnited States Tax Court · 1989
5 more not listed; retrieve them via the Exa API.