Estate of Phillips v. Commissioner
United States Tax Court
Decedent's will directed that certain Federal and State death duties due on his estate be paid out of the residue of the estate. Held, that direction does not apportion the Federal estate tax due on the residue among the persons with an interest in the residue. Held, further, no part of the Federal estate tax due on the residue is allocable to the surviving spouse's interest in the residue. Succession of Bright, 300 So. 2d 614, 617 (La. App. 1974), followed.
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Decedent's will directed that certain Federal and State death duties due on his estate be paid out of the residue of the estate. Held, that direction does not apportion the Federal estate tax due on the residue among the persons with an interest in the residue. Held, further, no part of the Federal estate tax due on the residue is allocable to the surviving spouse's interest in the residue. Succession of Bright, 300 So. 2d 614, 617 (La. App. 1974), followed. Succession of Farr, 492 So. 2d 878 (La. App. 1986), and Bulliard v. Bulliard, 363 So. 2d 1343 (La. App. 1978), cert. denied 365 So. 2d…
1Opinion of the Court
KÖRNER, Judge:1
In his notice of deficiency respondent determined a deficiency of $59,683 in the Federal estate tax of the Estate of George Benton Phillips. The sole issue presented for decision is whether respondent correctly determined that part of the Federal estate tax due on the residuary estate of George Benton Phillips is allocable to the portion of the residuary estate benefiting the surviving spouse of George Benton Phillips.
FINDINGS OF FACT
This case was submitted for decision on fully stipulated facts pursuant to Rule 122.2 The stipulation of facts and exhibits attached thereto are…
2Cases cited8 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Succession of JonesLouisiana Court of Appeal · 1965
- Callie L. Cox and B. C. Cox, Jr., as Executors Under the Will of B. C. Cox, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Estate of Sawyer v. CommissionerUnited States Tax Court · 1979
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