Britenstool v. Commissioner
United States Tax Court
1. Held, in computing the amount of a charitable deduction under section 2055, I.R.C. 1954, when there has been an election under section 642(g), I.R.C. 1954, to deduct administration expenses in computing the income of the estate rather than in computing the taxable estate, and when the income beneficiary is required under State law to reimburse a charity for a reduction in a charitable contribution resulting from such election, the charitable contribution includes the…
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1. Held, in computing the amount of a charitable deduction under section 2055, I.R.C. 1954, when there has been an election under section 642(g), I.R.C. 1954, to deduct administration expenses in computing the income of the estate rather than in computing the taxable estate, and when the income beneficiary is required under State law to reimburse a charity for a reduction in a charitable contribution resulting from such election, the charitable contribution includes the amount of such reimbursement. 2. Held, a payment by petitioner in satisfaction of a claim against the estate was approved by…
1Opinion of the Court
Simpson, Judge:
The respondent determined a deficiency in estate tax in the amount of $69,204.58. There are three issues remaining for decision: (1) Whether a payment by the estate in satisfaction of a claim against the estate approved by a State court is deductible under section 2058, I.R..C. 1954;1 (2) whether the payment by the estate of 2 months’ rent on decedent’s apartment after his death is deductible under section 2053 as an administration expense; and (3) whether, in computing the amount of a charitable deduction when there has been an election under section 642(g) to deduct…
2Cases cited18 opinions
- Beck Chemical Equipment Corp. v. CommissionerUnited States Tax Court · 1957
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Baird v. CommissionerUnited States Tax Court · 1955
- Will Flitcroft and Agnes D. Flitcroft v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Estate of Edward H. Luehrmann, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
13 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Gilberg v. CommissionerUnited States Tax Court · 1971
- Estate of Lazar v. CommissionerUnited States Tax Court · 1972
- Fowler v. CommissionerUnited States Tax Court · 1967
- Britenstool v. CommissionerUnited States Tax Court · 1966
- Estate of Lazar v. CommissionerUnited States Tax Court · 1972
1 more not listed; retrieve them via the Exa API.