Estate of Redford v. Commissioner
United States Tax Court
Held, amounts remaining in a pension plan account on the date of death of petitioner's decedent were properly included in her (decedent's) gross estate.
1Opinion of the Court
Irwin, Judge:
Respondent determined a deficiency of $4,183.32 in the estate tax of petitioner’s decedent. Certain questions having been resolved by the parties, the sole issue presented is whether, under section 2033 or section 2037,1 the value of amounts remaining in a pension plan account on the date of death of petitioner’s decedent was properly included in her gross estate. Should we resolve this question in the negative, petitioner will be entitled to a refund for overpayment of estate taxes.
FINDINGS OP PACT
Many of the facts have been stipulated by the parties. The stipulation of facts,…
2Cases cited7 opinions
- Katz v. BrooksAppellate Court of Illinois · 1965
- Gourley v. Chicago & Eastern Illinois Railway Co.Appellate Court of Illinois · 1938
- Traff v. FabroAppellate Court of Illinois · 1949
- Kelly v. CarrollAppellate Court of Illinois · 1921
- Wilke Metal Products, Inc. v. David Architectural Metals, Inc.Appellate Court of Illinois · 1968
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Redford v. CommissionerUnited States Tax Court · 1970