Robinson v. Commissioner
United States Tax Court
The decedent bequeathed the residue of her estate to a trustee to pay the annual income therefrom to persons in need of financial assistance, with a preference for relatives and friends of that class. Held, that the amount of the bequest is a legal deduction from the gross estate as a gift to charity.
1Opinion of the Court
OPINION.
Smith, Judge:
This is a proceeding for the redetermination of a deficiency in estate tax in the- amount of $13,681.30. In its petition the petitioner sets forth three assignments of error:(1) The Commissioner erred in not allowing as a deduction from decedent’s gross estate her charitable bequest of the residuáry estate, haying a value for estate tax purposes of $104,463.99.(2) The Commissioner erred in not allowing deductions, as administration expenses or claims against the Estate, the expenses of protesting and appealing the asserted tax deficiencies and the interest on any…
2Cases cited3 opinions
- In Re the Probate of the Will of MacDowellNew York Court of Appeals · 1916
- Darcy v. KelleyMassachusetts Supreme Judicial Court · 1891
- Schoellkopf v. United StatesDistrict Court, W.D. New York · 1941
3Cited by20 opinions
- Waller v. CommissionerUnited States Tax Court · 1963
- Dumaine Farms v. CommissionerUnited States Tax Court · 1980
- Arthur Jordan Foundation v. Commissioner of Internal ReveuneCourt of Appeals for the Seventh Circuit · 1954
- Sells v. CommissionerUnited States Tax Court · 1948
- United States v. Bank of America National Trust & Savings Ass'nCourt of Appeals for the Ninth Circuit · 1963
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