Weiser v. Commissioner
United States Board of Tax Appeals
1. Claim of the divorced wife of decedent arising out of a settlement of property rights made prior to divorce held not an allowable deduction from gross estate. 2. Claim for benefit of minor children arising out of said agreement is an allowable deduction.
1Opinion of the Court
OPINION.
Van Fossan :
A deficiency of $1,527.56 in estate tax was determined by respondent and is here in controversy. Error is alleged in the refusal of respondent to allow a claim of Eva M. Fitzpatrick in the sum of $41,350 as a debt against the estate of decedent. The facts were stipulated and, so far as necessary to our consideration, are as follows:
William T. Fitzpatrick, now deceased, and Eva M. Fitzpatrick were husband and wife. Two children were born as the issue of said marriage, Elizabeth Blanche Fitzpatrick and Katherine Eva Fitzpatrick.
Marital difficulties arose between the parties…
2Cited by6 opinions
- Fleming v. YokeDistrict Court, N.D. West Virginia · 1944
- Riggle v. RoganDistrict Court, S.D. California · 1941
- Estate of Frederick C. Hodgdon v. CommissionerUnited States Tax Court · 1952
- Meyer's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Meyer's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
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