Estate of Stewart v. Commissioner
United States Tax Court
Decedent and his wife owned certain real property as tenants by the entirety. They executed a mutual will which provided that a one-half interest in such real property would go immediately to their children upon the death of the first of them.
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Decedent and his wife owned certain real property as tenants by the entirety. They executed a mutual will which provided that a one-half interest in such real property would go immediately to their children upon the death of the first of them. Held: Under State law the tenancies by the entirety were converted into tenancies in common upon the execution of the mutual will because it provided for a disposition of the real property in a manner which was inconsistent with the tenants' rights of survivorship. Thus, upon the death of the wife, a one-half interest in the real property passed under…
1Opinion of the Court
Estate of Robert H. Stewart, Deceased, Robert E. Stewart and Mary June Stewart Roberts, Coexecutors, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Stewart v. Commissioner
Docket Nos. 11849-81, 11986-81
United States Tax Court
79 T.C. 1046; 1982 U.S. Tax Ct. LEXIS 3; 79 T.C. No. 67;
December 22, 1982, Filed
Decisions will be entered under Rule 155.
Decedent and his wife owned certain real property as tenants by the entirety. They executed a mutual will which provided that a one-half interest in such real property would go immediately to their children upon the death of the…
2Cases cited19 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Sharpe v. BakerIndiana Court of Appeals · 1911
- McDonald v. MorleyCalifornia Supreme Court · 1940
- Berry v. Estate of BerrySupreme Court of Kansas · 1949
- Estate of Emmet Awtry, Deceased, Nellie Awtry v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1955
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