Butterworth v. Commissioner
United States Board of Tax Appeals
Decedent's widow elected to take under the will in lieu of dower. In the taxable years the trustees under decedent's will paid over to the widow the sums to which she was entitled under the will and claimed deductions therefor in computing net income of the testamentary trust. The amounts so paid to the widow, plus the amounts similarly paid to her in previous years, were not equal to the value of the dower interest that she relinquished by electing to take under the will.
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Decedent's widow elected to take under the will in lieu of dower. In the taxable years the trustees under decedent's will paid over to the widow the sums to which she was entitled under the will and claimed deductions therefor in computing net income of the testamentary trust. The amounts so paid to the widow, plus the amounts similarly paid to her in previous years, were not equal to the value of the dower interest that she relinquished by electing to take under the will. Held that the amounts paid to the widow were paid to her in satisfaction of her dower right and not distributions of…
1Opinion of the Court
JULIA BUTTERWORTH, HENRY W. BUTTERWORTH, AND GIRARD TRUST COMPANY, TRUSTEES UNDER THE WILL OF WILLIAM B. BUTTERWORTH, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Butterworth v. Commissioner
Docket No. 44368.
United States Board of Tax Appeals
23 B.T.A. 838; 1931 BTA LEXIS 1816;
June 23, 1931, Promulgated
Decedent's widow elected to take under the will in lieu of dower. In the taxable years the trustees under decedent's will paid over to the widow the sums to which she was entitled under the will and claimed deductions therefor in computing net income of the testamentary…
2Cases cited13 opinions
- Burnet v. LoganSupreme Court of the United States · 1931
- Irwin v. GavitSupreme Court of the United States · 1925
- Burnet v. WhitehouseSupreme Court of the United States · 1931
- Lederer v. StocktonSupreme Court of the United States · 1922
- Carper v. CrowlIllinois Supreme Court · 1894
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