Estate of Hoskins v. Commissioner
United States Tax Court
Decedent provided in his will executed on Nov. 7, 1972, for the creation of a marital trust in which his surviving spouse was entitled to receive the net income for life. On the wife's death the trustees were to pay over the remaining principal of the trust to such persons, corporations, or charities as the wife should appoint in her will. When decedent died on Nov. 6, 1973, his wife was 85 years of age.
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Decedent provided in his will executed on Nov. 7, 1972, for the creation of a marital trust in which his surviving spouse was entitled to receive the net income for life. On the wife's death the trustees were to pay over the remaining principal of the trust to such persons, corporations, or charities as the wife should appoint in her will. When decedent died on Nov. 6, 1973, his wife was 85 years of age. On May 3, 1974, the wife by sworn affidavit expressed her intention to appoint two-thirds of the marital trust to the Convention of the Protestant Episcopal Church, Diocese of Baltimore, and…
1Opinion of the Court
OPINION
Dawson, Judge:
Respondent determined a deficiency of $22,470.82 in the Federal estate tax of the Estate of Edmund S. Hoskins.
The only issue remaining for decision is whether a charitable deduction for a remainder interest to be appointed to charity is allowable under section 2055(b)(2),1 notwithstanding the fact that the transfer to the charity fails to meet the provisions of section 2055(e)(2)(A) which requires a split interest charitable remainder trust to be in the form of an annuity trust, a unitrust, or a pooled income trust.
All of the facts are stipulated and so found. The…
2Cases cited6 opinions
- Barr v. United StatesSupreme Court of the United States · 1945
- United States v. ChaseSupreme Court of the United States · 1890
- Miller v. CommissionerUnited States Tax Court · 1967
- Estate of Hugh Gordon Miller, Deceased, Allen Gordon Miller, Edwin Schroff and Helen T. Ives v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Estate of Edna Allen Miller, Deceased, Allen Gordon Miller and Erwin SchroffCourt of Appeals for the Third Circuit · 1968
- Miller v. CommissionerUnited States Tax Court · 1967
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of Flanigan v. CommissionerCourt of Appeals for the Eleventh Circuit · 1984
- Estate of Aimee Magnus Flanigan, Deceased, Peter M. Flanigan, Personal Representative v. Commissioner, Internal Revenue, Estate of Horace C. Flanigan, Deceased, Peter M. Flanigan, Personal Representative v. Commissioner, Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Estate of Sorenson v. CommissionerUnited States Tax Court · 1979
- Oetting v. United StatesDistrict Court, E.D. Missouri · 1982
- ESTATE OF FLANIGAN v. COMMISSIONERUnited States Tax Court · 1982
2 more not listed; retrieve them via the Exa API.