Gale v. Commissioner
United States Tax Court
Held, terminable interest rule applies to widowers' allowances generally and specifically in Maine. Held, further, that a widower's allowance under sections 17 and 19, ch. 156, Revised Statutes of Maine, does not constitute a terminable interest and the amount thereof is deductible as a marital deduction under section 2056(a), I.R.C. 1954.
1Opinion of the Court
OPINION.
Withey, Judge:
Respondent has determined a deficiency in estate tax against petitioner in the amount of $1,106.02.
The only issue is whether under the law of Maine a widower’s allowance is deductible as a marital deduction under section 2056(a) and (b) of the Internal Revenue Code of 1954.
All of the facts have been stipulated and are so found.
Margaret R. Gale, hereinafter sometimes referred to as the decedent, died May 29, 1955, a resident of Calais, Washington County, Maine.
Decedent’s will was admitted to probate and Henry M. Charming was appointed executor by the Probate Court of…
2Cases cited7 opinions
- Estate of Rensenhouse v. CommissionerUnited States Tax Court · 1959
- Rensenhouse v. CommissionerUnited States Tax Court · 1956
- Estate of Proctor D. Rensenhouse, Deceased, the Michigan Trust Company, on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Sixth Circuit · 1958
- Smith v. HowardSupreme Judicial Court of Maine · 1894
- Tarbox v. FisherSupreme Judicial Court of Maine · 1863
2 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Jackson v. United StatesSupreme Court of the United States · 1964
- Estate of Avery v. CommissionerUnited States Tax Court · 1963
- United States v. First National Bank and Trust Company of Augusta, as Under Will of J. Adolphus SetzeCourt of Appeals for the First Circuit · 1961
- Estate of Landers v. CommissionerUnited States Tax Court · 1962
- Estate of Rudnick v. CommissionerUnited States Tax Court · 1961
16 more not listed; retrieve them via the Exa API.