Estate of Belcher v. Commissioner
United States Tax Court
Decedent mailed checks to a number of charitable donees. The checks did not clear the drawee bank until after the date of decedent's death. Decedent's estate did not try to recover the proceeds of the checks from the donees. The aggregate amount of the checks is deductible as a charitable contribution for purposes of computing decedent's final income tax liability. Held, decedent's gross estate does not include the aggregate amount of the checks.
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Decedent mailed checks to a number of charitable donees. The checks did not clear the drawee bank until after the date of decedent's death. Decedent's estate did not try to recover the proceeds of the checks from the donees. The aggregate amount of the checks is deductible as a charitable contribution for purposes of computing decedent's final income tax liability. Held, decedent's gross estate does not include the aggregate amount of the checks. Secs. 2031, 2033, I.R.C. 1954; Estate of Spiegel v. Commissioner, 12 T.C. 524 (1949), applied.
1Opinion of the Court
Nims, Judge:
Respondent determined a deficiency in Federal estate tax against petitioner in the amount of $37,282.72. After a concession by petitioner, the issues for decision are as follows:(1) Whether $94,960 in decedent’s checking account is includable in decedent’s gross estate under section 2031,1 where checks totaling this amount had been mailed to charitable donees before decedent’s death but did not clear the drawee bank until after her death;(2) Whether petitioner is entitled to deduct the amount of the checks as a charitable contribution under section 2055;2 and(3) Whether petitioner…
2Cases cited7 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Spiegel v. CommissionerUnited States Tax Court · 1949
- John A. Rand, of the Estate of Ormsby MacKnight Mitchel, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1971
- Estate of McElroy v. CommissionerUnited States Tax Court · 1984
2 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
- Estate of Dillingham v. CommissionerUnited States Tax Court · 1987
- Estate of Gagliardi v. CommissionerUnited States Tax Court · 1987
- Daniel F. McCarthy and First National Bank & Trust Company of Evanston, Trustees of the Melanie B. McCarthy Trust v. United StatesCourt of Appeals for the First Circuit · 1987
- Estate of Elizabeth C. Dillingham, Deceased, Dan L. Dillingham and Tom B. Dillingham, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1990
23 more not listed; retrieve them via the Exa API.