Rensenhouse v. Commissioner
United States Tax Court
Held, widow's allowance granted by order of Michigan Probate Court not an interest in property passing from decedent as defined in section 812 (e) (3), 1939 Code, and therefore not deductible from value of gross estate under section 812 (e) (1).
1Opinion of the Court
OPINION.
Keen, Judge:
Respondent determined a deficiency in Federal estate taxes against petitioner estate in the sum of $2,301.71 as a result of his disallowance of a deduction taken by the estate on account of a “widow’s allowance” of $10,000. In an “Explanation of Adjustment to Net Estate” attached to the determination of deficiency, respondent justified his action as follows:
Under the laws of Michigan the allowance for maintenance of the widow during administration of the estate is an interest which may terminate in the event certain contingencies occur before she receives the full amount…
2Cases cited8 opinions
- Blankenship v. HallIllinois Supreme Court · 1908
- Johnson v. JohnsonSupreme Court of Iowa · 1912
- Somerville v. SomervilleSouth Dakota Supreme Court · 1936
- Hyder v. HyderCourt of Appeals of Tennessee · 1932
- Estate of Stambaugh v. StambaughMissouri Court of Appeals · 1921
3 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Dorothy Jane Dougherty and Louis F. Baldwin, Executors of the Estate of Allen P. Jackson v. United StatesCourt of Appeals for the Sixth Circuit · 1961
- Estate of Rensenhouse v. CommissionerUnited States Tax Court · 1959
- Estate of Cunha v. CommissionerUnited States Tax Court · 1958
- Gale v. CommissionerUnited States Tax Court · 1960
- United States v. First National Bank and Trust Company of Augusta, as Under Will of J. Adolphus SetzeCourt of Appeals for the First Circuit · 1961
16 more not listed; retrieve them via the Exa API.