Estate of Swenson v. Commissioner
United States Tax Court
Under decedent's will her residuary estate was left to her husband, if he survived her. In the event he did not survive her by 30 days, the residuary estate was bequeathed to her two daughters and the children of either daughter who predeceased her. Decedent's husband survived her but filed a disclaimer refusing to accept ownership of any property transferred to him under the will. Final disposition of the estate has not been made.
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Under decedent's will her residuary estate was left to her husband, if he survived her. In the event he did not survive her by 30 days, the residuary estate was bequeathed to her two daughters and the children of either daughter who predeceased her. Decedent's husband survived her but filed a disclaimer refusing to accept ownership of any property transferred to him under the will. Final disposition of the estate has not been made. Held, the estate is not entitled to the marital deduction with respect to any part of the residuary estate.
1Opinion of the Court
Estate of Olive Ruth Swenson, Deceased, Sue Swenson Stubbeman and Sherron Swenson Harvill, Co-Executors, Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Swenson v. Commissioner
Docket No. 2932-74
United States Tax Court
65 T.C. 243; 1975 U.S. Tax Ct. LEXIS 38;
November 4, 1975, Filed
Decision will be entered under Rule 155.
Under decedent's will her residuary estate was left to her husband, if he survived her. In the event he did not survive her by 30 days, the residuary estate was bequeathed to her two daughters and the children of either daughter who predeceased her.…
2Cases cited15 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Ferguson v. FergusonTexas Supreme Court · 1931
- In Re Estate of RiemckeWashington Supreme Court · 1972
- Carr v. RogersTexas Supreme Court · 1964
- White v. TaylorTexas Supreme Court · 1956
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