Jacobs v. Commissioner
United States Tax Court
Held, that $ 5,000 allowed by the Missouri probate court pursuant to section 106, Revised Statutes of Missouri, 1939, for a year's support of the widower of the decedent is properly includible in the gross estate for Federal estate tax purposes and, in the absence of a showing that the widower was "dependent upon the decedent," is not an allowable deduction from the gross estate under section 812 (b) (5) of the Internal Revenue Code.
1Opinion of the Court
Estate of Daisy W. Jacobs, Samuel A. Jacobs, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Jacobs v. Commissioner
Docket No. 8969
United States Tax Court
8 T.C. 1015; 1947 U.S. Tax Ct. LEXIS 207;
May 13, 1947, Promulgated
Decision will be entered for the respondent.
Held, that $ 5,000 allowed by the Missouri probate court pursuant to section 106, Revised Statutes of Missouri, 1939, for a year's support of the widower of the decedent is properly includible in the gross estate for Federal estate tax purposes and, in the absence of a showing that the widower was "dependent upon…
2Cases cited9 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. PelzerSupreme Court of the United States · 1941
- Estate of Bernays v. MajorSupreme Court of Missouri · 1939
- Randolph v. CraigDistrict Court, M.D. Tennessee · 1920
- Monahan v. Estate of MonahanMissouri Court of Appeals · 1936
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