Lee v. Commissioner
United States Tax Court
At the death of decedent his only property consisted of community property. Under the provisions of his will this property was bequeathed and devised to his surviving wife and their two children. The estate was administered in a probate court of Idaho. The executrix made various expenditures in the administration of the estate.
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At the death of decedent his only property consisted of community property. Under the provisions of his will this property was bequeathed and devised to his surviving wife and their two children. The estate was administered in a probate court of Idaho. The executrix made various expenditures in the administration of the estate. Held, that decedent's gross estate is entitled to a deduction of only one-half of those expenditures consisting of the executrix's commissions and the miscellaneous administration expenses, because one-half of such expenditures was made on behalf of the surviving…
1Opinion of the Court
OPINION.
Tyson, Judge:
The respondent determined against petitioner a deficiency in estate tax in the amount of $3,686.80, based on several adjustments, not all of which are in controversy herein.
The four assignments of error are that the respondent in his determination of the value of decedent’s net estate, involving community property, erred in disallowing as deductions one-half of the following items incurred and paid by the executrix: (a) Funeral expenses, (b) executrix’s commissions, (c) miscellaneous administration expenses, and (d) allowance for support of dependents.
The proceeding has…
2Cases cited16 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- Kohny v. DunbarIdaho Supreme Court · 1912
- Radermacher v. RadermacherIdaho Supreme Court · 1940
- On RehearingIdaho Supreme Court · 1908
11 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Lee v. CommissionerUnited States Tax Court · 1948