Harter v. Commissioner
United States Tax Court
Decedent, by her will, left her entire estate to her son, the petitioner. Decedent's husband, pursuant to a discussion with the petitioner, elected to take his share of his wife's estate as in intestacy pursuant to sec. 18, subsec. 1, of the New York Decedent Estate Law. On the same day that the husband received his intestate share he divided it into three equal parts and gave one to each of the son's three children, two of the gifts being in trust.
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Decedent, by her will, left her entire estate to her son, the petitioner. Decedent's husband, pursuant to a discussion with the petitioner, elected to take his share of his wife's estate as in intestacy pursuant to sec. 18, subsec. 1, of the New York Decedent Estate Law. On the same day that the husband received his intestate share he divided it into three equal parts and gave one to each of the son's three children, two of the gifts being in trust. Held, decedent's estate is entitled to the estate tax marital deduction for the sum passing to decedent's husband pursuant to his election to…
1Opinion of the Court
Isaac Harter, Jr., Transferee, Petitioner, v. Commissioner of Internal Revenue, Respondent
Harter v. Commissioner
Docket No. 86140
United States Tax Court
39 T.C. 511; 1962 U.S. Tax Ct. LEXIS 12;
December 10, 1962, Filed
Decision will be entered for the petitioner.
Decedent, by her will, left her entire estate to her son, the petitioner. Decedent's husband, pursuant to a discussion with the petitioner, elected to take his share of his wife's estate as in intestacy pursuant to sec. 18, subsec. 1, of the New York Decedent Estate Law. On the same day that the husband received his intestate share he…
2Cases cited2 opinions
- Harter v. CommissionerUnited States Tax Court · 1962
- Brodrick v. MooreCourt of Appeals for the Tenth Circuit · 1955