Butterworth v. Commissioner
United States Board of Tax Appeals
Decedent's widow elected to take under the will in lieu of dower. In the taxable years the trustees under decedent's will paid over to the widow the sums to which she was entitled under the will and claimed deductions therefor in computing net income of the testamentary trust. The amounts so paid to the widow, plus the amounts similarly paid to her in previous years, were not equal to the value of the dower interest that she relinquished by electing to take under the will.
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Decedent's widow elected to take under the will in lieu of dower. In the taxable years the trustees under decedent's will paid over to the widow the sums to which she was entitled under the will and claimed deductions therefor in computing net income of the testamentary trust. The amounts so paid to the widow, plus the amounts similarly paid to her in previous years, were not equal to the value of the dower interest that she relinquished by electing to take under the will. Held that the amounts paid to the widow were paid to her in satisfaction of her dower right and not distributions of…
1Opinion of the Court
*839OPINION.
Arundell:
By decedent’s will it was provided that his property, after making certain specific bequests, should be placed in trust and the income therefrom paid to the widow. Under the statutes of Pennsylvania a surviving spouse may elect to take either under or *840against the will. Election to take under the will bars the right of the survivor to dower or any statutory interest in the estate of the decedent. Sec. 8335 et seq., Penna. Stat. 1920; Purdon’s Penna. Stat. Title 20, § 261. In this case the widow elected to take under the will, and during the taxable years the trustees, pursuant…
2Cases cited11 opinions
- Burnet v. LoganSupreme Court of the United States · 1931
- Irwin v. GavitSupreme Court of the United States · 1925
- Burnet v. WhitehouseSupreme Court of the United States · 1931
- Lederer v. StocktonSupreme Court of the United States · 1922
- Carper v. CrowlIllinois Supreme Court · 1894
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- John C. W. Dix and Caroline W. Dix v. Commissioner of Internal Revenue, George E. Dix v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1968
- Harter Bank v. CommissionerUnited States Board of Tax Appeals · 1934
- Butterworth v. CommissionerUnited States Board of Tax Appeals · 1931
- Fidelity-Philadelphia Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1932
- Martin v. CommissionerUnited States Board of Tax Appeals · 1931
2 more not listed; retrieve them via the Exa API.